会计准则是编制财务报表的规则;即“一般公认会计原则”(简称GAAP),它详细规定了财务报表应包含的资料种类及如何编制这些资料。会计准则明确了什么是可以及不可以接受的财务会计实务。审计准则是指导审计工作如何进行的规则。财务报表审计是由一个独立的人员(审计师)收集证据以证实有关财务报表是如何遵守GAAP的规定的技术过程。在大部分国家,是由有特定组织的会计师依法进行财务报表审计的。他们在美国被称为注册会计师 Accounting standards are the rules for the preparation of financial statements; the “Generally Accepted Accounting Principles” (GAAP), which detail the types of information that should be included in the financial statements and how they are compiled. Accounting standards clearly what is acceptable and unacceptable financial accounting practices. Auditing standards guide the audit how to proceed. Financial statement auditing is the technical process by which an independent person (auditor) collects evidence to substantiate how financial statements comply with GAAP requirements. In most countries, audits of financial statements are legally conducted by accountants with specific organizations. They are called Certified Public Accountants in the United States