{'rm': 'Las disposiziuns davart l’independenza valan per tut las persunas ch’èn participadas a la revisiun. Sch’il post da revisiun è ina societad da persunas u ina persuna giuridica, valan las disposiziuns davart l’independenza er per ils commembers da l’organ directiv u administrativ suprem e per autras persunas cun funcziuns da decisiun.', 'en': 'The provisions on independence apply to all persons involved in the audit. If the external auditor is a partnership or a legal entity, then the provisions on independence also apply to the members of the supreme management or administrative body and to other persons with a decision-making function.'}