How to ratate axis from blender to cycles standalone (z up to y up )?

[layola]

how to ratate axis from blender to cycles standalone ( z up to y up )?

<transform matrix="1 0 0 0 0 -0.9396926164627075 2.9900348863520776e-08 0 0 2.9900348863520776e-08 -0.9396926164627075 0 0 0 0 1">

        <camera type="perspective" />

    </transform>

I try to convert

matrix = object.matrix_world
matrix = matrix.copy() * mathutils.Matrix.Scale(-1, 4, (0,0,1)) 

//or  
rot = mathutils.Matrix.Rotation(math.pi, 4, 'X')

matrix = matrix.copy() * rot

but it seem wrong !

blender 3.1

cycles standalone 3.1