审核发现能表明是否符合审核准则，也能指出改进的机会。

Audit findings can indicate either conformity or nonconformity with audit criteria, or opportunities for improvement.

youdao

因此，审核的基础应当是针对审核准则。这个准则应当作为决定是适用还是不适用的标杆。

Therefore the basis of audit should be against this criterion, which should form the benchmark when deciding what is appropriate or not.

youdao

因此，审核的基础应当是针对审核准则。这个准则应当作为决定是适用还是不适用的标杆。

Therefore the basis of audit should be against this criterion, which should form the benchmark when deciding what is appropriate or not.

youdao