管理层声明是指被审计单位管理层向注册会计师提供的关于财务报表的各项陈述。
... accounting estimate管帐估计 management representations管理层声明 going concern assumption持续经营假设 ...
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... written representation 书面申述 ; 管理层声明 ; 政制与选举事务 written complaint 状子 ; 状纸 written approval 书面同意 ; ...
基于86个网页-相关网页
...ment buy-out, ; MBO 管理层声明 management representations ; written representation ; Part III Management Representation 高级管理层 Senior Management ; Executive Management ; Upper Management ..
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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.
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