审计还有一个重要的大头就是Substantive Procedure（实质性程序），现在的考题不外乎就几种形式，让你用程序去审计具体的科目的某个认定或者什么，这个题也很简单，你要自己梳理脉络，就是完整性...
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substantive audit procedure [审计] 实证性审计程序
substantive test procedure 实质性测试程序
substantive trial procedure 实体审理
alternative on substantive audit procedure 替代审计程序
procedure and substantive equity 程序公正和实体公正
The value of public procedure includes substantive justice, procedural justice and procedural interest.
公诉的价值包括实体正义、程序正义和诉讼效益。
In Chinese criminal procedure law, pretrial detention is not separated from criminal detention or arrest, whether in terms of substantive conditions or in terms of procedures of application.
在中国刑事诉讼中，未决羁押与刑事拘留、逮捕无论在实体条件还是适用程序上都没有发生分离。
The substantive requirement embodies the inner value of equality of opportunity whereas the formal requirement expresses its external procedure. Both of them are indispensable.
实质性要求代表了机会平等的内在价值，而形式性要求代表了机会平等的外在程序，两者缺一不可。
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