实质性程序

Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.

实质性程序是指用以发现认定层次重大错报的审计程序。

They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.

实质性程序包括对各类交易、账户余额、披露的细节测试以及实质性分析程序。

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.

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。

Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.

由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；

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.

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。