When possible, combine substantive tests, both within and between cycles.

可能时，可以在周期内和周期间结合使用各项实质性测试。

youdao

Statistical sampling technique is widely used in both compliance and substantive tests.

统计抽样技术在符合性测试和实质性测试中有着广泛的应用。

youdao

When we do not identify and document key control procedures in an assertion the tests of detail can be used as substantive tests of transactions.

如果我们在确认中没有识别并将关键控制程序存档，则可以使用细节测试，作为各种交易的实质性测试。

youdao

At least the ACT tests seem to be more substantive and curriculum-based than the SAT, which, as far as I can tell, simply tests whether a child has done a sufficient amount of SAT prep.

FORBES: High School Grads Even Less Prepared But At Least Doing Better In Math And Science