IAASB需要确保所制定的国际审计准则能被不同司法体系、历史和文化的国家所采纳。
At IAASB, we need to ensure that we write ISAs that can be adopted in jurisdictions with such different legal systems, histories and cultures.
国际财务报表准则更基于原理，赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
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.
在使国际审计准则变得清晰的过程中，我们有机会来考虑其他准则是否需要大范围的修订。
The process of clarifying our ISAs will give us an opportunity to consider whether any other standards require more extensive revision.
新国际审计风险系列准则使传统审计模式发生了深刻的变化。
The new international audit risk standards make the traditional audit mode to produce profound change.
我们确信我们的准则制定程序是经得起比较的，这将使我们的准则使用者有信心相信国际审计准则是高质量的。
We believe that ours stood up well to this comparison, and should give those who use our standards confidence that the ISAs will be of high quality.
从一定层面上说，我们通过国际审计准则制定中稳健而透明的程序来实现该目标。
We do this, in part, by having a sound and transparent process for the development of the ISAs.
我们认为，这种分别列示的做法有助于各国准则制定者正确地实施国际审计准则。
We think that for us to make that separation will assist national standard setters in the proper implementation of the ISAs.
来自不同国家的各种意见有利于确保国际审计准则能为多数国家接受并无需修正地施行。
A good range of comment from many jurisdictions is essential to help us to ensure that our ISAs will be acceptable and will work in most countries without amendment.
由于中国国家统计局数据的令人质疑，她还因此分析了海外上市的中国企业业绩，因为这些企业的财务报告均按国际财务报告准则进行了审计。
For those sceptical about the NBS data she also analyses the profits of Chinese companies listed overseas, whose finances are audited according to international accounting standards.
有同样需要识别国际审计准则对外部审计员的潜在影响。
You also need to recognise the potential impact of International Auditing Standards on the external auditor in the context of the assignment.
有同样需要识别国际审计准则对外部审计员的潜在影响。
You also need to recognise the potential impact of International Auditing Standards on the external auditor in the context of the assignment.
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