Translation of "audit standards" into Chinese

Is there a formal due process for including updates to auditing standards in law, rules and regulations?

是否有将对审计准则的修订纳入法律、规则和规章的正当程序?

This approach is consistent with professional audit standards and emphasizes the risks to an entity’s performance.

这个办法既符合专业审计标准,也强调了实体执行工作面对的风险。