由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；
Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.
回顾一下过去几年报纸的重大新闻标题，会让人相信大型企业已经全然放弃维持任何实质的道德标准。
A review of the major newspaper headlines of the past few years might lead one to believe that big business has abandoned any attempt to maintain a meaningful code of ethics.
继承姓氏和地位是事关重大的，婚姻促成了这些“实质”的转化。
It is the heritance of name and status that counts, and marriage facilitates the transfer of these essentials.
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