    Sentence 1: Even’ if .auditors do. -not  follow’.such other . standards “and  methodologies; they: may still. serve  as a_useful source of. guidance. to  auditors. in’. planning’ their - work  under GAGAS.    Sentence. 2: €ven.: should auditors  choose, not. to. comply . with such  standards,. they. are_@ helpful: tool: in  guiding. GAGAS: work.