实质性测试 meaning in Chinese
substantive tests
Examples
- After evaluating enterprise ' s business risk and control risk , we can confirm the checking risk , then make use of the test of trade substance and test of remaining to bring the audit risk down to the acceptable level
对企业经营风险和控制风险进行评估后,在已经预期审计风险水平情况下,可确定相应的检查风险,并进一步通过交易业务实质性测试和余额细节性测试将检查风险降低到审计人员可接受水平。 - 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。