substantive testing
基本解釋
- 實(shí)質(zhì)性測(cè)試
英漢例句
- Substantive testing, therefore, should have a limited role to play in systems auditing.
實(shí)質(zhì)性測(cè)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(huì)削弱他們的論點(diǎn)。
雙語(yǔ)例句
詞組短語(yǔ)
- substantive testing result [試驗(yàn)]實(shí)質(zhì)性測(cè)試結(jié)果
- substantive testing audit plan [審計(jì)]實(shí)質(zhì)性測(cè)試審計(jì)計(jì)劃
- detailed substantive testing [審計(jì)]詳細(xì)的實(shí)質(zhì)性測(cè)試
- year -end substantive testing [審計(jì)]年終實(shí)質(zhì)性測(cè)試
短語(yǔ)
專業(yè)釋義
- 實(shí)質(zhì)性測(cè)試