The ASB also will consider removing any unnecessary differences with the International Standards on Auditing. 修订后的审计准则将包括审计目标，以帮助审计人员更好地理解审计准则的含义，从而实现审计要求。
The process of clarifying our ISAs will give us an opportunity to consider whether any other standards require more extensive revision. 在使国际审计准则变得清晰的过程中，我们有机会来考虑其他准则是否需要大范围的修订。
