实质性程序是指用于发现重大错报风险的审计程序，包括对各类交易、账户余额和披露的细节测试以及实质性分析程序。因此，注册会计师应当针对评估的重大错报风险设计和实施实质性程序，以发现认定层次的重大错报。实质性程序包括对各类交易、账户余额、列报和披露的细节测试以及实质性分析程序。
实质性程序
网络释义专业释义
... audit evidence审计证据 substantive procedures实质性程序 assertions确定地认为 ...
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... 控制测试 internal control test 实质性程序 substantive test 内部控制 internal control ...
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短语
实质性正当法律程序 substantial due process of law
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substantive testsubstantive proceduresubstantive procedures
·2,447,543篇论文数据，部分数据来源于NoteExpress
双语例句原声例句
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实质性程序是指用以发现认定层次重大错报的审计程序。
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
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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.
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民事诉讼当事人的实质性程序参与是民事诉讼中辩论主义与处分权主义的综合或上位概括。
The civil action litigants substantially legal procedure participation is the synthesis between the doctrine of controversy and the doctrine of punishment right in the civil action.
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The distinction I made in the paper that we talked about in the class is between procedural justice and substance of justice in the university.
我曾经在一篇论文中做了一个区分,在课堂上讲到过，那就是大学程序性公正,和实质性公正的区别。
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