Assist board in assessing the independence of the external auditor.

协助董事会评估外部审计师的独立性。

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File independence-the files display with minimal dependence on external resources such as fonts.

文件独立性，这些文件显示最低限度的依赖例如字体等外部资源。

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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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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.

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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.

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