英德
有道
百度
谷歌
图片
维基
百科
实质性审计程序
[审计] substantive audit procedure
- 实质性测试在整个审计程序中只是被有限度的采用。
Substantive testing, therefore, should have a limited role to play in systems auditing. - 实质性程序是用于发现重大错报的审计程序，包括细节测试和分析程序。
Substantive procedures are those procedures designed to detect material misstatement. They include both tests of detail and analytical procedures. - 但无论我们选择何种审计方法，实质性程序都是其中很重要的一部分，它能保证我们获得相关和可靠的审计证据。
Whatever approach we shall take, substantive tests are an important part of the actions to be taken to give us an assurance in obtaining relevant and reliable audit evidences.
 |
 |
 |
 |
 |
 |
 |
中国词汇量第二的英语词典
更多精彩，登录后发现......
