实质性测试在整个审计程序中只是被有限度的采用。
Substantive testing, therefore, should have a limited role to play in systems auditing.
在实质性测试中通过举例说明了变量抽样差异估计的应用。
In the material test, the application of estimation of difference in variable sampling was explained by examples.
可能时，可以在周期内和周期间结合使用各项实质性测试。
When possible, combine substantive tests, both within and between cycles.
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。
Statistical sampling technique is widely used in both compliance and substantive tests.
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。
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。
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.
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。
They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.
文中针对高温合金本身的特点，结合性态测试与疲劳试验结果指出：仅有紫色档才可能对零件的使用寿命构成实质性损伤。
Based on experimental facts, it is pointed out that only burning with purple black probably does substantive damage to the service life of parts considering the native characteristics of superalloys.
文中针对高温合金本身的特点，结合性态测试与疲劳试验结果指出：仅有紫色档才可能对零件的使用寿命构成实质性损伤。
Based on experimental facts, it is pointed out that only burning with purple black probably does substantive damage to the service life of parts considering the native characteristics of superalloys.
应用推荐