这是为了确保审计人员的独立性，他们只能从事审计业务。
This is to ensure that the auditor is independent and performs only the audit.
审计独立性是审计的灵魂，既是审计人员的行为约束，也是审计人员的核心价值。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
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。
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
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