... 3 substantive procedures 实词程序过程 4 substantive tests 实质性测试 5 sufficient appropriate audit evidence 充分的适当审计证据 ...
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substantive tests of transactions 交易的实质性测试
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。
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。
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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