These are now used as inputs to the knowledge and skills necessary for auditor competence.
现在将这些方面作为审核员能力所需的知识 和技能的输入。
The standard contains options relating to auditing methods and auditor competence but the content is not mandatory.
标准包含 对审核方法和审核员能力的指南，但是这些指南不是强制性的。
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
在此过程中，外部审计人员必须评价专家的独立性，客观性和胜任能力。
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