Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
对同一帐户审计风险评估过程的断定性建模 …塑造…
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
实质性程序是指用以发现认定层次重大错报的审计程序。
Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
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。
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.
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。
WS-SecurityPolicy assertions not listed above are nested within other assertions, so the placement of the containing assertion controls their level.
上面未列出的WS - SecurityPolicy断言是嵌在其他断言中的，所以所包含的断言位置决定了它们的级别。
Each top-level assertion should be described in a separate [Syntax] section.
每个顶级断言都应该在一个单独的[syntax]部分中描述。
Each top-level assertion should be described in a separate [Syntax] section.
每个顶级断言都应该在一个单独的[syntax]部分中描述。
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