书面声明，是指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。
A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
第三条审计机关应当依据国家有关法律、法规、规章和其他相关规定，对审计事项进行评价。
Article 3 the audit authorities shall assess the audited items in accordance with the relevant laws, regulations, rules and other related provisions of the state.
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