substantive tests
英 [səbˈstæntɪv tests]
美 [ˈsʌbstəntɪv tests]
网络 实质性测试
双语例句
- After consecutive analysis and substantive tests of the temperature coefficients of polysilicon pressure sensors, a new method to improve the temperature dependence of the sensor is presented in this paper.
本文在分析、测试多晶硅高温压力传感器温度特性的基础上，提出了一种新的改善传感器温度特性的措施。 - Statistical sampling technique is widely used in both compliance and substantive tests.
统计抽样技术在符合性测试和实质性测试中有着广泛的应用。 - Then I propose a model of strategic auditing in which the auditor can use resources for both internal control tests and substantive tests, while the manager can choose the strength of internal controls and the amount of fraud.
本文假设在模型下，审计师可以利用资料进行内部控制测试和实质性测试，同时管理者可以选择内部控制的强度以及舞弊数量。