细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。

Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.

youdao

细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。

Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.

youdao