Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.
It may be difficult, but financial independence is within reach for anyone who wants it although there can be unavoidable external situations making it more difficult or impossible for some.
Five years on from its unilateral declaration of independence from Serbia, Kosovo's own judiciary is still weak and vulnerable to external influence, our correspondent says.