... 观察性抽查,观测性抽查 observation test 实质性抽查，真实性抽查 substantive test 抽查验证 verification by selected examination ...
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Substantive test of transactions 交易业务实质性测试
additional substantive test [审计] 附加的实质性测试
the substantive test 实体标准
substantive test risk 实质性抽查风险
substantive test detail 实质性试验
early substantive test [试验] 早期实质性测试
substantive test procedure 实质性测试程序
substantive test in computer system [计] 计算机系统中实质性测试
The substantive test of merger control, one of the central parts of antimonopoly law, plays the key role in the regulation of M & A.
实体标准是整个并购控制体系的核心，也是反垄断法的重要内容之一。
We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.
如果我们评估控制风险为中等或低等，我们就应该对控制程序进行测试，因为在这种程度的风险下，我们可以减少实质性测试。
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