substantive tests meaning in English

实质性测试

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
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。
The auditor ' s sense of risk gets unprecedented enhancement , and the audit technology is constant innovating too , at the same time the application of the risk - oriented audit develops rapidly . under the risk - oriented audit , the auditor identity the risk that the enterprises exist at first , and then assess the risk on this basis , according to the result of assessment determine the time , range of substantive test , implement substantive test , in order to bring the auditing risk down to the acceptable level . this also improved the auditor ' s result and efficiency
审计人员的风险意识得到空前的加强,审计技术也在不断革新,从而使得风险导向审计的应用迅速发展起来,在风险导向审计下,审计人员从企业经营风险入手,找出风险源,首先识别出企业经营风险和控制风险;再在此基础上进行审计风险的评估,根据评估结果决定实质性测试的时间、范围和性质等,据此实施实质性测试以将审计风险降到审计人员的可接受水平。