UC知道请大家帮我翻译一下这几段文字（谢绝翻译软件），在线等！
来源：百度知道 编辑：UC知道 时间：2024/05/11 12:50:21
Independence is the freedom from conditions that threaten the ability of the internal audit activity or the chief audit executive to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity,the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relationship.Threats to independence must be managed at the individual auditor,engagement,functional,and organizational levels.
The determination of appropriate parties to which the details of an impairment to independence
or objectivity must be disclosed is dependent upon the expectations of the internal audit
activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter,as well as the nature of the impairment.再帮忙翻译下这段啦，我会提高悬赏分的，急用，谢谢各位高手的
The determination of appropriate parties to which the details of an impairment to independence
or objectivity must be disclosed is dependent upon the expectations of the internal audit
activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter,as well as the nature of the impairment.再帮忙翻译下这段啦，我会提高悬赏分的，急用，谢谢各位高手的
（第一段是关于独立性定义的论述。不能直译，以下是意译）独立是免于出现某种状况。即在这种状况下，以公正的方式进行内部审计活动或执行内部审计职责受到了威胁。为了实现一定程度的独立性，并有效地履行内部审计职责，审计人员应当可以直接进行审计和不受限制地接触到高级管理人员和董事会成员，也可以通过双报告联系。为维护独立性，必须在管理个人审计员，参与，职能和组织水平等方面采取措施。
（第二段也是独立性披露有关论述，意译）对独立性或客观性有关披露详细程度的适当性决定应取决于：高级管理层和董事会中所描述的内部审计章程期望的内部审计活动的审计者执行的责任，以及其他质的因素。
是会计的专业文章把...
很多专业用语,如果不是在国内根国外都学过会计的,都翻不准的~...