实质性程序是指用以发现认定层次重大错报的审计程序。
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
实质性程序包括对各类交易、账户余额、披露的细节测试以及实质性分析程序。
They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.
民事诉讼当事人的实质性程序参与是民事诉讼中辩论主义与处分权主义的综合或上位概括。
The civil action litigants substantially legal procedure participation is the synthesis between the doctrine of controversy and the doctrine of punishment right in the civil action.
由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；
Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.
但无论我们选择何种审计方法，实质性程序都是其中很重要的一部分，它能保证我们获得相关和可靠的审计证据。
Whatever approach we shall take, substantive tests are an important part of the actions to be taken to give us an assurance in obtaining relevant and reliable audit evidences.
不过，在极少情况下一个机构濒临或已经倒闭引起实质性的系统风险，仅靠标准化的处理程序可能还不够。
However, in the rare circumstances in which the impending or actual failure of an institution imposes substantial systemic risks, the standard procedures for resolving institutions may be inadequate.
实质性测试在整个审计程序中只是被有限度的采用。
Substantive testing, therefore, should have a limited role to play in systems auditing.
如果我们在确认中没有识别并将关键控制程序存档，则可以使用细节测试，作为各种交易的实质性测试。
When we do not identify and document key control procedures in an assertion the tests of detail can be used as substantive tests of transactions.
如果我们评估控制风险为中等或低等，我们就应该对控制程序进行测试，因为在这种程度的风险下，我们可以减少实质性测试。
We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.
也就是说，《国家环境政策法》仅仅是强加给机构的额外程序要求，使机构多做一份文本工作，抑或是对机构的决定还施加一些实质性限制？
That is, is NEPA only a procedural requirement imposing additional paperwork on agencies, or does it also impose substantive limits on agency decisions?
行政程序不仅具有形式性属性，也具有实质性属性。
There is not only formal nature but also substantive nature of the administrative procedure law.
话题流分析包括话题分析和答话分析，其中话题包括实质性话题、过渡性话题和程序性话题。
Topics can be categorized into three types: substantive topic, corollary topic and transitional topic which are essentially courtroom questions (Kuppevelt, 1995).
如采取经济性裁员的方式处理，用人单位须符合《劳动合同法》第41条规定的实质性条件和程序性条件。
If economic dismissal is used, the employing unit must conform to both substantive and procedural conditions stipulated in Article 41 of Labor Contract Law.
第三部分论述了实质性正当法律程序和隐私权的关系。
Chapter3 deals with the relationship between substantial due process of law and the right to privacy.
此种经济性裁员必须符合法律规定的实质性条件和程序性条件。
Such economic dismissal must conform to both substantive and procedural conditions.
有没有做过什么比较实质性的事情来提升你的程序员职业水平？
What is something substantive that you've done to improve as a developer in your career?
如果对话没有实质性结果，根据吴的律师的说法，在40天到两个月之后，吴将按程序被起诉，走上法庭。
If no solution is reached through talks, Wu will stand trial between 40 days and two months from now, according to Wu's lawyer.
如果对话没有实质性结果，根据吴的律师的说法，在40天到两个月之后，吴将按程序被起诉，走上法庭。
If no solution is reached through talks, Wu will stand trial between 40 days and two months from now, according to Wu's lawyer.
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