substantive testing

常見例句

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(gè)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(cuò)誤提供證據(jù)的時(shí)候，也會削弱他們的論點(diǎn)。
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