审计主要基于国际审计准则（ International Standards in Auditing, ISAs ）。 英国对公共部门审计分为财务审计、法规审计、货币价值审计和其他审计四种类型。
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International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
But the proposed revision has been made so that it will not preclude auditors from asserting, in their audit reports, that international auditing standards have been complied with.
虽然该修订案已制定，但这并不阻碍审计人员在审计报告中声明他们已遵循了国际审计标准。
As auditing standards convergence in the international auditing standards, China's CPA industry is gradually to the world community.
随着我国审计准则向国际审计准则趋同，中国注册会计师行业正逐步向世界接轨。
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