substantive testing

常见例句

双语例句

• Substantive testing, therefore, should have a limited role to play in systems auditing.
  实质性测试在整个审计程序中只是被有限度的采用。
• Internal auditors should bear in mind that substantive testing is usually not economical and may weaken their arguments if it fails to produce evidence of actual errors.
  内部审计人员需要记住，是执行程序通常是不经济的，并且如果不能为实际的错误提供证据的时候，也会削弱他们的论点。
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