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.

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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.

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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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