Management letter [auditing] A formal letter from auditors to the management concerning the accounts. It will discuss any deficiencies or weaknesses which the entity should remedy for its own protection.

 
  • 企業(yè)正式公函[審計]審計員致管理當局關(guān)于帳目的正式函件。其中討論該客戶(hù)為保護自己而應該加以補救的缺陷和弱點(diǎn)。
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