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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