general standard（of audit） 审计一般准则
In the ten U.S.generally accepted auditing standards there are three general standards：1.the examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor.2.in all matters relating to the assignment，an independence in mental attitude is to be maintained by the auditor.3.due professional care is to be exercised in the performance of the exexamination and preparation of the report.
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