Auditing guidance statements do not establish new auditing standards , do not amend existing auditing standards , and are not mandatory 《审计指南说明》不建立新的审计标准,不修改已经存在的审计标准,也不是强制性的。
Auditing guidance statements are issued by the auditing & assurance standards board where the board wishes to provide guidance on procedural matters , guidance on entity or industry specific issues , or believes an underlying principle in an auditing standard requires clarification , explanation or elaboration 《审计指南说明》由审计和担保标准部发行,该部希望在程序问题上、实体或工业细节结果上、或者认为审计标准的一项优先原则需要澄清、解释或确定上提供支持指南。
审计: audit指南: fingerpost; guide; vade mecu ...工业审计指南: industrial audit guide国际审计指南: international auditing guidelines设计指南: design guidelines程序设计指南: programming manual道路设计指南: road design manual环境设计指南: environmental design guide几何设计指南: a guide to geometric design路面设计指南: pavement design guide商场设计指南: commercial centre design guide挡土墙设计指南: guide to retaining wall design公路景观设计指南: guidelines for highway landscaping共用设施设计指南: design guide for common facilities路面结构设计指南: a guide to the structural design of road pavements外部工程设计指南: design guide for external works杂项标准设计指南: design guide for miscellaneous standards毒理学研究设计指南: toxicology research projects directory货币和金融统计指南: guide to money and banking statistics某某年贸易统计指南: direction of trade statistics for xxxx桥梁大小涵洞设计指南: bridge size culverts design guidelinesita道路隧道烟火抵抗结构设计指南: ita guidelines for structural fire resistance of road tunnels低交通量密封道路设计指南: guideline on low volume sealed roads地区低交通量密封道路设计指南: a guideline for low-volume sealed roads in the sadc region sadc毒理学研究计划览目,毒理学研究设计指南: toxicology research projects directory