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.
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.
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