From '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.', can we conclude that 'GAGAS requires strict compliance for auditors to follow.' is unrelated and maintains neutrality?
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.###GAGAS requires strict compliance for auditors to follow.