注册会计师在执行审计业务时，经常需要与被审计单位管理层沟通，以便于了解被审计单位有关未成文的财务会计政策、重要经济事项及处理措施以及可能对审计基准日会计报表产生重大影响的期后及或有事项等。沟通的结果注册会计师往往要求被审计单位管理层提供书面陈述。这就是我 CPA in the implementation of the audit business, often need to communicate with the management of the audited unit in order to understand the unveiled accounting and auditing unit for the unfinancial business, major economic issues and measures and may have a significant impact on the audit of accounting standards on the accounting statements After the period and contingency matters. The result of communication CPA often require the auditees to provide management’s written statement. This is me