第三阶段：全面网络审计阶段。
最后，在审计阶段，对更改进行本地审计和维护。
Finally, in the audit phase, changes are locally audited and maintained.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
在强制审计阶段，上市公司是否购买审计服务不存在差异，但选择的审计服务的质量高低却有很大差距。
In mandatory audit stage, there is no difference in whether to purchase audit services, but the more significant difference lies in the level of audit quality of service chosen.
BD ma包含系统生命周期的四个阶段：构建、部署、管理和审计。
BDMA comprises four phases of the system life cycle: build, deploy, manage, and audit.
每个阶段都需要一个实际的文档或权威的替代品，以便管理人员可以将之提交给审计人员。
Each stage requires a physical document or authoritative substitute that the manager can present to the auditor.
阶段3——维护阶段，包含后续的审核或是审计，在一定周期内进行以确保符合ISO/IEC 27001的规定。
Stage 3 - maintenance stage consisting of follow-up reviews or audits which occur periodically to confirm compliance with ISO/IEC 27001.
此外，在“交付之前”阶段上册建筑与内部组装之间，会执行一些主要的测试，对详细海域试验会执行符合性审计。
Additionally, major tests are carried out at 'pre-delivery' stage between superstructure and interior assembly and in the detailed seas trial and compliance audit carried out posconstruction.
会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.
审计过程的最后阶段是交付审计报告- - -即把发现的信息反馈给用户。
The final stage of the audit process is the audit report - the communication of findings to the users.
在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。
Among audit, it need to make audit judgement in each stage and link of audit.
在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。
In the preparation stage of merger transaction, it exists the audit risks connected with merger environment and strength assessment.
控制评估是每次审计的非常重要的阶段。在内控测试前应该完成控制评估。
Control evaluation is an important stage of each audit and this should be completed before testing is started.
审计模式的变迁经历了三个阶段。
在系统开发阶段，应对系统开发的可行性、合法性、可审性、可靠性和完整性进行审计。
During the stage of the development of the system, the feasibility, legitimacy, audit possibility, reliability and completeness of the system must be studied.
只要审计师发现一些细节就应该记录，但这个阶段不要求审计师给出非常全面的流程描述。
Auditors should record basic details as soon as they have discovered them, but should not try to produce perfect system notes at this stage.
对于审计者而言，有必要采取措施防范和降低并购交易各阶段的审计风险。
As for the auditors, it is necessary to take some measures to precaution and decrease the audit risks in each stage of merger transaction.
我国的内部审计实践尚处于较初级的阶段，与国际水平相比有很大差距。
Our country internal audit practice still was at the comparatively primary phase, compared with the international standard has the very big disparity.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
因此，非常重要的是，这种理解再审计的计划阶段就应该发挥到最大，好据此决定采用何种最适宜的分析性复核技术。
It is therefore essential that this understanding be used to the full at the planning stage of the audit in order to determine the most appropriate analytical review techniques.
制定阶段性的防污减排审计程序。
Develop regular pollution prevention and waste reduction audit procedures.
预算的四个阶段——拟定、审批、执行和审计，被称为预算周期。
The successive stages in budgeting — preparation, authorization, execution and audit — are known as the budget cycle.
但目前我国上市公司的内部审计工作还处在一个较低阶段，与国外相比还存在较大差距。
But current the internal audit work in listed companies in our country is still weak, comparing with abroad.
2006年新审计准则的发布标志着风险导向审计在我国即将步入实施阶段。
The risk-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
这是你，把我的审计理解到下一阶段。
It is you that take my understanding of audit to the next stage.
在工程实施阶段，从工程款的支付、工程的变更、工程的索赔、工程的验收及交付、到工程审计都存在诸多的不平等现象。
In project implementation stage, there are so many unequal senses in project funds payment, project modification, project compensation, project audit and other some aspects.
也许有些公司会为处于初创阶段的公司提供操作简便的、经简化的审计流程。
Perhaps some firms will start offering a streamlined audit process for early -stage companies with limited prior operations.
任中审计是指按照规定的间隔期限，对在任董事及高级管理人员进行的阶段性审计。
The term "incumbent audit" refers to the periodic audit of an incumbent director or senior manager at the prescribed intervals.
在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
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