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)))))))))) (. .)))
Even should auditors choose not to comply with such standards, they are a helpful tool in guiding GAGAS work.
( ( Even ( ( should auditors ) ( choose ( not ( to ( comply ( with ( such standards ) ) ) ) ) ) ) ) ( , ( they ( ( are ( ( a ( helpful tool ) ) ( in ( guiding ( GAGAS work ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (RB Even) (S (VP (MD should) (ADVP (RB auditors)) (VP (VB choose) (S (RB not) (VP (TO to) (VP (VB comply) (PP (IN with) (NP (JJ such) (NNS standards)))))))))) (, ,) (NP (PRP they)) (VP (VBP are) (NP (NP (DT a) (JJ helpful) (NN tool)) (PP (IN in) (NP (VBG guiding) (NNP GAGAS) (NN work))))) (. .)))