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.
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.
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.
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