英德
有道
百度
谷歌
图片
维基
百科
实质性审计证据
substantive audit evidence
- 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. - 实质性程序可以被分为交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中的会计信息的完整性、正确性及合法性提供审计证据。
Substantive tests can be defined as those tests of transactions and balances seeking to provide audit evidence as to the completeness, accuracy and validity of the information contained in the accounting records or in the financial statements.
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中国词汇量第二的英语词典
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