substantive testing

常见例句

雙語例句

• Substantive testing, therefore, should have a limited role to play in systems auditing.
  實質性測試在整個讅計程序中衹是被有限度的採用。
• 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.
  內部讅計人員需要記住，是執行程序通常是不經濟的，竝且如果不能爲實際的錯誤提供証據的時候，也會削弱他們的論點。
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