However, there are still doubts as to the degree of legal authority of these standards. This is due partly to preparers and auditors questioning the legal authority of GASs and partly to lack of enforcement.
然而，对这些准则的法律权威仍然存在疑问，这部分由于财会人员和审计人员对德国会计准则的法律授权提出质疑，部分由于没有予以实施。