When possible, combine substantive tests, both within and between cycles.
可能时，可以在周期内和周期间结合使用各项实质性测试。
Statistical sampling technique is widely used in both compliance and substantive tests.
统计抽样技术在符合性测试和实质性测试中有着广泛的应用。
When we do not identify and document key control procedures in an assertion the tests of detail can be used as substantive tests of transactions.
如果我们在确认中没有识别并将关键控制程序存档，则可以使用细节测试，作为各种交易的实质性测试。
We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.
如果我们评估控制风险为中等或低等，我们就应该对控制程序进行测试，因为在这种程度的风险下，我们可以减少实质性测试。
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。
They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.
实质性程序包括对各类交易、账户余额、披露的细节测试以及实质性分析程序。
The first part tests the applicants' substantive knowledge, analytical thinking and drafting abilities and must be written in either English or French.
第一部分考验的是考生的基本知识、分析思维和写作能力，考试必须用英语或者法语来作答。
The first part tests the applicants' substantive knowledge, analytical thinking and drafting abilities and must be written in either English or French.
第一部分考验的是考生的基本知识、分析思维和写作能力，考试必须用英语或者法语来作答。
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