substantive testing
常見例句
- 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)。 返回 substantive testing