获得管理层声明并不意味着无需其他证据。声明应与收集到的其他审计证据相一致；
Obtaining representations does not mean that other evidence does not have to be obtained. Audit evidence will still be collected and the representation will support that evidence.
丰田汽车发表声明称，公司认为管理层过去做出的决定符合当时的时代需求。
Toyota said in a statement that it feels its management decisions made in the past were appropriate for their time.
三星集团的代表已发表了详细的反驳声明，并表示旗下各公司和管理层会配合调查人员的工作。
Samsung Group representatives have issued detailed rebuttals and said its various companies and executives will cooperate with investigators.
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.
外部审计师对管理层的声明进行验证和报告。
Auditors attest to, and report on, the assessment made by the management.
在周一晚上的一份声明中，酒店管理层说他们把“顾客和职工”的安全放在首位。
In a statement Monday night, hotel management said they made the safety "of our guests and staff," a priority.
在周一晚上的一份声明中，酒店管理层说他们把“顾客和职工”的安全放在首位。
In a statement Monday night, hotel management said they made the safety "of our guests and staff," a priority.
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