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.

• 企业正式公函[审计]审计员致管理当局关于帐目的正式函件。其中讨论该客户为保护自己而应该加以补救的缺陷和弱点。