... 实证性审计技术 substantive audit technique 实质上的独立性 independence in fact 实质审计 real audit ...
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这样一种制度安排实质上是信托财产独立性的必然要求。
Substantively, such a system planning is on request of the independence of trust property.
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答案是央行运行的独立性不仅从形式上而且从实质上比过去要表现优越。
The answer is that the bank's operational independence is superior not only in form but also in substance to what went before.
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