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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.
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