Article 13 in handling audit matters, an auditor shall withdraw if he has an interest in the auditee or the matters under audit.
第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。
The auditee has the right to use its own terminology, provided the requirements of the standard are met.
只要满足标准各项要求，被审核方有权使用他们自己的术语。
The auditee shall cooperate with the audit institution in its work and provide necessary working conditions.
被审计单位应当配合审计机关的工作，并提供必要的工作条件。
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