但同时对审计师本质身份的不完整和其对独立性和客观性的威胁程度感到遗憾。

But it lamented "incomplete identification of the nature and extent of the threats to independence and objectivity".

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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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然而，农业银行在内部审计的审计理念、独立性、客观性和效果等方面目前还存在一些缺陷和不足。

However, there are still some defects and shortcomings in the audit of internal audit concepts, independence, objectivity and effectiveness of such areas inside the Agricultural Bank at present.

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