在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
在收费以及许多其他方面，注册会计师与医生和律师很相像。
In this respect and many others, they are similar to doctors or lawyers.
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.
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