One may want to argue that the traditional audit opinion is based on truth as coherence between the various financial statements based on GAAP or IAS as rules for disclosure purposes.

• 有些人也许会想要争辩说，传统的稽核意见是建立于：依据GAAP或IAS(其为一种以揭露资讯为目的的规则)所编制之各种财报间的一致性所提供的真理。