Selection of auditors and conduct of audits shall ensure objectivity and impartiality of the audit process. Auditors shall not audit their own work.
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。
Independency is the fundamental premise of objectivity and fairness, is the requirement of internal audit.
保持独立性是实现客观公正的前提条件，是内部审计的本质要求。
Selection of auditors and conduct of audits shall ensure objectivity and impartiality of the audit process.
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。
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