substantive testing

基本解釋

• 實(shí)質(zhì)性測試

英漢例句

雙語例句

• Substantive testing, therefore, should have a limited role to play in systems auditing.
  實(shí)質(zhì)性測試在整個審計(jì)程序中只是被有限度的采用。
• Internal auditors should bear in mind that substantive testing is usually not economical and may weaken their arguments if it fails to produce evidence of actual errors.
  內(nèi)部審計(jì)人員需要記住，是執(zhí)行程序通常是不經(jīng)濟(jì)的，并且如果不能為實(shí)際的錯誤提供證據(jù)的時候，也會削弱他們的論點(diǎn)。

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詞組短語

短語

• substantive testing result [試驗(yàn)]實(shí)質(zhì)性測試結(jié)果
• substantive testing audit plan [審計(jì)]實(shí)質(zhì)性測試審計(jì)計(jì)劃
• detailed substantive testing [審計(jì)]詳細(xì)的實(shí)質(zhì)性測試
• year -end substantive testing [審計(jì)]年終實(shí)質(zhì)性測試

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專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 實(shí)質(zhì)性測試