Professional standards' means: (A) accounting principles that are (1) established by the standard setting body; and (2) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public account
Professional standards' means: (A) accounting principles that are (1) established by the standard setting body; and (2) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public account
专业标准：是指（A）那些（1）由标准制订机构建立，并且（2）与特定的发布者的审计报告相关，或针对特定的注册会计师事务所的质量控制系统的会计准则；同时（B）由本委员会或证券与交易委员会确立的（1）与发布者的审计报告的编制或发布有关的；并且（2）由本委员会制订或采纳的，或由证券与交易委员会颁布的，各种报表审计的审计准则、标准，质量控制政策及其程序、道德与胜任能力标准，独立性标准，等等。