substantive testing中文是什么意思

• 实质性测试

• substantive - trivial    重要的
• substantive acceleration    全加速度
• substantive achievement    实质性成果
• substantive activity    实务活动
• substantive agreement    实质性协议
• substantive appointment    实职聘任；实任；实任职位
• substantive characteristics    本质特征
• substantive clause    名词性从句
• substantive color    直接染料
• substantive consolidation    实质性合并
• substantive convention    实质性公约
• substantive count    实质罪项
• substantive dye    直接染料
• substantive dyeing    直接染色
• substantive dyes    直接染料
• substantive emolument    实职薪俸
• substantive examination    实质性审查
• substantive hearing    实体审理
• substantive heat    实热
• substantive input    实质输入; 直接输入
• substantive issue    实质问题; 实质性问题
• substantive justice    实体主义
• substantive law    实体法,主法 实体法,主法; 实体法律; 主法
• substantive motion    实质性的动议; 实质性动议; 主体议案

• substantive tests can be defined as those tests of transactions and balances seeking to provide audit evidence as to the completeness, accuracy and validity of the information contained in the accounting records or in the financial statements
  实质性程序可以被分为交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中的会计信息的完整性、正确性及合法性提供审计证据。
• The auditor's sense of risk gets unprecedented enhancement, and the audit technology is constant innovating too, at the same time the application of the risk-oriented audit develops rapidly . under the risk-oriented audit, the auditor identity the risk that the enterprises exist at first, and then assess the risk on this basis, according to the result of assessment determine the time, range of substantive test, implement substantive test, in order to bring the auditing risk down to the acceptable level . this also improved the auditor's result and efficiency
  审计人员的风险意识得到空前的加强,审计技术也在不断革新,从而使得风险导向审计的应用迅速发展起来,在风险导向审计下,审计人员从企业经营风险入手,找出风险源,首先识别出企业经营风险和控制风险;再在此基础上进行审计风险的评估,根据评估结果决定实质性测试的时间、范围和性质等,据此实施实质性测试以将审计风险降到审计人员的可接受水平。
• The auditor's sense of risk gets unprecedented enhancement, and the audit technology is constant innovating too, at the same time the application of the risk-oriented audit develops rapidly . under the risk-oriented audit, the auditor identity the risk that the enterprises exist at first, and then assess the risk on this basis, according to the result of assessment determine the time, range of substantive test, implement substantive test, in order to bring the auditing risk down to the acceptable level . this also improved the auditor's result and efficiency
  审计人员的风险意识得到空前的加强,审计技术也在不断革新,从而使得风险导向审计的应用迅速发展起来,在风险导向审计下,审计人员从企业经营风险入手,找出风险源,首先识别出企业经营风险和控制风险;再在此基础上进行审计风险的评估,根据评估结果决定实质性测试的时间、范围和性质等,据此实施实质性测试以将审计风险降到审计人员的可接受水平。

• substantive testingとは意味：実証性｛じっしょう せい｝テスト