实质性程序 [审计] substantive procedure
- 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. - 民事诉讼当事人的实质性程序参与是民事诉讼中辩论主义与处分权主义的综合或上位概括。
The civil action litigants substantially legal procedure participation is the synthesis between the doctrine of controversy and the doctrine of punishment right in the civil action.