It may also help national standard setters to adopt the ISAs locally. 這還有助於各國準則制定者在當地採納國際審計準則。
The ASB also will consider removing any unnecessary differences with the International Standards on Auditing. 修訂后的審計準則將包括審計目標,以幫助審計人員更好地理解審計準則的含義,從而實現審計要求。