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.
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
这些已享有高档住房的高管被认定为“高层次专业人才”。
These executives are considered high-level professionals and already enjoy upscale housing in Shenzhen.
当改进措施在项目层次的实施，被认定为有效，这些。
When improvements are judged to be effective, the information is extended to the organizational level.
以上两个方面都要求对我国三大名牌评估认定体系进行深层次的比较研究和完善。
The two aspects request farther researching and perfecting our country 's system of famous brand estimate and cognizance.
以上两个方面都要求对我国三大名牌评估认定体系进行深层次的比较研究和完善。
The two aspects request farther researching and perfecting our country 's system of famous brand estimate and cognizance.
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