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事务所和认证团队均应独立于客户，而且强调形式上的独立性。IFAC在新的准则中将独立性要求从原有的鉴证业务进一步扩展至认证业务，适应了职业发展的需要。 ▲ 独立性准则的三大特色在IFAC新修订的准则中，提出了遵循独立性的不同主体、执行不同认证业务时的不同层次的独
The firm and certification team should be client-independent and emphasize formal independence. In the new guidelines, IFAC further extends its independence requirements from its original assurance business to its certified business to meet the needs of career development. Three major characteristics of the independence criteria In the newly revised IFAC guidelines, proposed to follow the independence of different subjects, the implementation of different certification business at different levels of independence