Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.

实质性程序是指用以发现认定层次重大错报的审计程序。

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Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.

认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。

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Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.

控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。

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And then there is the feminist explanation: patriarchy, which sees street-level harassment as an assertion of male domination.

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Yet a lot of that would surely come down to control of budgets, more than high-level constitutional arrangements or assertion of "social union".

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On one level, the whole thing was an assertion of raw power, dressed up with the trappings of a grand global strategy.

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