标准制订机构 meaning in Chinese

standards organizations

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 accounting firm ; and ( b ) auditing standards , standards for attestation engagements , quality control policies and procedures , ethical and competency standards , and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules
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。