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.

 
  • 實(shí)質(zhì)性程序可以被分為交易測試和余額測試,通過(guò)這些測試可對包含在會(huì )計記錄和會(huì )計報表中的會(huì )計信息的完整性、正確性及合法性提供審計證據。
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