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- 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。
- The disclosure of audit opinion is important to judge the facticity, correctness and validity of listed companies’ financial report for market. 審計意見(jiàn)的披露對市場(chǎng)評判上市公司財務(wù)報告的真實(shí)性、正確性和合法性起到了至關(guān)重要的作用。
- Evaluating audit evidence including the validity of data; 評價(jià)審計證據,包括證據的有效性;
- The Sufficiency of Audit Evidence 審計證據充分性探微
- Judicial certification of the validity of a will. 遺囑檢驗文件遺囑有效的法律證明文件
- We should question the validity of those figures. 我們應當查詢(xún)那些數字的正確性。
- Extension of validity of bid shall normally not be requested. 一般來(lái)說(shuō)不應要求延長(cháng)投標有效期限。
- Research on the Choice of Audit Evidence: Persuasive or Conclusive 論審計證據的選擇:說(shuō)服性抑或結論性
- Obtain board′ s approval of audit charter. 獲得董事會(huì )對內部審計章程的批準。
- I query the validity of his statement. 我對他的說(shuō)法提出質(zhì)疑。
- CHANGE OF AUDIT COMMITTEE CHAIRMAN. 先進(jìn)電腦模板更換審計委員會(huì )的主席。
- Was inconvincible as to the validity of our idea. 關(guān)于我們意見(jiàn)的可行性這一點(diǎn)是沒(méi)有說(shuō)服力的
- Obtain board's approval of audit charter. 獲得董事會(huì )對內部審計章程的批準。
- I see. How about the validity of the L/C? 我知道了，信用證的有效期是怎樣的?
- I have ten years experiences of audit. 我有十年的審計工作經(jīng)驗。
- The validity of the hypothesis can be tested. 這種假說(shuō)的可靠性是經(jīng)得起考驗的。
- To deny the validity of; repudiate. 否認其效；拒絕承認
- We had doubts about the validity of their argument. 我們對他們的論點(diǎn)的正確性有過(guò)懷疑。
- Does the routine check validity of input data? 函數是否檢查了輸入數據的合法性?
