{'rm': 'La cooperaziun a la contabilitad sco er la furniziun d’autras prestaziuns per la societad che duai vegnir controllada èn admissiblas. Sch’i resulta il privel da stuair controllar atgnas lavurs, ston vegnir prendidas mesiras organisatoricas e persunalas adequatas per garantir ina controlla fidada.', 'en': 'Involvement in the accounting and the provision of other services for the company being audited are permitted. In the event that the risk of auditing its own work arises, a reliable audit must be ensured by means of suitable organisational and staffing measures.'}