In 2003, the China Institute of internal audit issued the first internal audit standards, which is the first step to promote the profession of internal audit in China.

2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。

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Chapter Two is a study of the theoretical issues of internal audit standards.

第二章是内部审计规范理论问题的研究。

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Current government audit standards actually have included some ideas of audit postulates.

现行国家审计准则其实已蕴含若干审计假设思想。

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All of the association's more than 240 member airlines must meet audit standards to maintain membership.

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The inspections were performed under GAAS, the AICPA audit standards, since the broker-dealers whose audits that were reviewed are not public companies.

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Our professional skepticism has to be that without strong audit standards and a strong duty of care and a strong sense of clarity about what auditors do we have to be skeptical that management and financial statement preparers will provide the information voluntarily or be willing to acknowledge the significance of the information.

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