在 中文 中使用 国际审计准则 的示例及其翻译为 英语
{-}
-
Political
-
Ecclesiastic
-
Programming
KianWee对国际审计准则（ISA）和国际财务报告准则（IFRS）拥有深刻理解。
Kian Wee has a thorough understanding of the International Standards of Auditing(ISA) and 最后一位发言人谈到了《国际审计准则》对一致执行《国际财务报告准则》的作用。
The last speaker discussed the role of ISAs in consistent implementation 年发布的埃及审计准则只处理报告问题，忽视国际审计准则中的其他领域。
ESA issued in 2000 deal only with reporting issues and ignore the other areas of ISAs.审计与鉴证准则理事会认为，采用新公约会有助于在全世界采纳《国际审计准则》，并为翻译和全球趋同提供便利。
IAASB believes that applying 而实施則指的是执业者切实引入和采用《国际审计准则》。
Implementation, on the other hand, refers to the effective introduction and application of ISAs by practitioners.审计委员会在审计工作中遵循了《联合国财务条例》第七条及其附件和《国际审计准则》。
遴选审计公司时将考虑公司及审计人员的独立性、与专业机构的联系以及是否遵守国际审计准则。
The selection 该代表指出，该组织正在就欧洲可能批准国际审计准则问题进行磋商。
The representative indicated that her organization was engaged in consultations regarding possible endorsement of International Standards on Auditing in Europe.同样，《国际审计准则》中一些在当地不适用的选择办法(如审计员辞职，这可能是被禁止的)可以为简练起见予以删除。
Similarly, some options in ISAs that do not work locally(such as resignation of the auditor if this is prohibited) might be deleted for simplicity.世界交易所联合会已经正式认可《国际审计准则》的制定程序，承认其重要性，并将其视为建立全球统一的财务报告制度的关键；.
(e) The World Federation of Exchanges has formally endorsed the processes for establishing ISAs and recognized their importance, viewing them as key to the development of a globally uniform financial reporting system;实施《国际审计准则》的一项关键成功因素，是制订一项强有力的战略和行动计划，同时辅之以落实这项战略和计划所需的充足的资源。
A critical success factor in implementing ISAs is the existence of a robust strategy and action plan backed by adequate resources to carry them through.之所以有选择地采纳《国际审计准则》，也可能是由于这些准则看起来很复杂，与国情不符，或由于其他潜在的实施问题。
Selective adoption of ISAs may also be due to their perceived complexity, their incompatibility with national culture, or other potential implementation problems.第三，国家准则一经与《国际审计准则》趋同，就需要使这些准则的主体与《国际审计准则》同步，以获益于国际实践中的最新改进。
Thirdly, once the national standards have converged with the ISAs, there is a need to keep the body of those standards current with the ISAs to derive the benefit of the latest improvements to international practices.例如，联合王国在采纳《国际审计准则》时指出，将新的《国际审计准则》引入大学和职业教育大纲的时间滞后是一个专门问题。
For example, when it adopted ISAs, the United Kingdom identified the time lag for new ISAs to be introduced into university and professional education curricula as a specific issue.提高在世界范围内应用《国际审计准则》的质量和一致性的一个相关问题，是文化环境对条款解释的可能影响。
A related issue in raising the quality and consistency of application of ISAs worldwide is the effect that the cultural environment may have on the interpretation of the requirements.因此，关键在于教育执业者不仅理解《国际审计准则》规定的技术含义，而且在应用这些规定时要持恰当的态度。
Therefore, is in educating practitioners not only to understand the technical meaning of the requirements in ISAs, but also to embrace the appropriate mindset when applying them.并且，诸如国家准则制定机构、监管机构和公司等有关各方需要了解实施《国际审计准则》过程中的困难，以便这些困难能够尽早得到处理。
Interested parties such as national standard-setters, regulators and firms need to understand the challenges in implementing ISAs, so that these can be met at an early stage.在有些国家或地区，采纳可能需要一个立法过程，它本身可能很冗长，特别是如果《国际审计准则》必须经过一个批准程序的话。
In some jurisdictions, a legislative process may be required for adoption, which can itself be lengthy, especially if the ISAs must go through an endorsement process.会计师联合会认识到这一点，一直在努力向中小事务所提供实际支持，以提高其有效和切实实施《国际审计准则》的能力。
Recognizing this, IFAC has been working to provide practical support to SMPs to raise their capacity to implement ISAs efficiently and effectively.采纳《国际审计准则》一般而言是更容易的部分，虽然采纳的时间表的确需要考虑到执业者有效实施的能力。
The adoption of ISAs is generally the more straightforward part, although adoption timetables do need to have regard to practitioners' ability to implement effectively.
