审核员的选择和审核的实施应确保审核过程的客观性和公正性。审核员不应审核自己的工作。
Selection of auditors and conduct of audits shall ensure objectivity and impartiality of the audit process. Auditors shall not audit their own work.
无论由内部还是外部人员进行审核,都应做到客观公正。同时,他们还应经过适当的培训。
In any case, the person (s) conducting the audit should be in a position to do so objectively and impartially and should be properly trained.
本案将由公正仲裁员审核。
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