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.
( ( 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 ) ) ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (RB Even) (IN if) (S (NP (NNS auditors)) (VP (VBP do) (RB not) (VP (VB follow) (NP (JJ such) (JJ other) (NNS standards) (CC and) (NNS methodologies)))))) (, ,) (NP (PRP they)) (VP (MD may) (ADVP (RB still)) (VP (VB serve) (PP (IN as) (NP (NP (DT a) (JJ useful) (NN source)) (PP (IN of) (NP (NN guidance))))) (PP (TO to) (NP (NP (NNS auditors)) (PP (IN in) (S (VP (VBG planning) (NP (PRP$ their) (NN work)) (PP (IN under) (NP (NNP GAGAS)))))))))) (. .)))
Auditors should ignore them when they follow other standards and methodologies.
( Auditors ( ( should ( ( ignore them ) ( when ( they ( follow ( other ( ( standards and ) methodologies ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NNS Auditors)) (VP (MD should) (VP (VB ignore) (NP (PRP them)) (SBAR (WHADVP (WRB when)) (S (NP (PRP they)) (VP (VBP follow) (NP (JJ other) (NNS standards) (CC and) (NNS methodologies))))))) (. .)))