{'rm': 'L’independenza n’è er betg dada, sche persunas che stattan en in stretga relaziun cun il post da revisiun, cun las persunas ch’èn participadas a la revisiun, cun ils commembers da l’organ directiv u administrativ suprem u cun autras persunas cun funcziuns da decisiun n’adempleschan betg las premissas d’independenza.', 'en': 'There is no independence if persons who do not meet the requirements of independence are closely associated with the external auditor, persons involved in the audit, the members of the supreme management or administrative bodies or others persons with a decision-making function.'}