The supposed importance of influentials derives from a plausible-sounding but largely untested theory…
原文讲述这是一种似乎是真实的，没有得到检验的理论，选项。
However, tax accounting has untested theory of tax accounting reporting at present, that may affect disclosure of tax accounting.
但是税务会计目前尚未形成成熟的税务会计报告理论，这将会影响税务会计的信息披露。
该理论仍未经过验证。
Part of the reason was quality control: by definition, an Easter egg is an untested feature. It's a loose cannon that could, in theory, interfere with other, more important parts of the program.
原因有三，第一个原因，是出于质量控制考虑：严格说来，彩蛋是一段未经测试的程序，理论上来讲，它可能会对整个程序中其他重要的功能代码产生影响。
Part of the reason was quality control: by definition, an Easter egg is an untested feature. It's a loose cannon that could, in theory, interfere with other, more important parts of the program.
原因有三，第一个原因，是出于质量控制考虑：严格说来，彩蛋是一段未经测试的程序，理论上来讲，它可能会对整个程序中其他重要的功能代码产生影响。
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