    Sentétice 1! Ever if augitors'do- not follow-suth other  ‘standards aind méthodolagies, they may still Serve ay  a useful, source:of duidance'to.aliditors ia planning  their work tinder: GAGAS, ;    Senterice’ 2: Auditors, shovid idripre them when they  follow othar standards and methodaligies.    