A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；

A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.

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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。

International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.

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