additional substantive test的用法和样例：
- And so they did not engage in a substantive test, Lize had to flee to Sweden, avoid coming to power of Hitler's Nazi party.
- Substantive testing is concerned with the accuracy and completeness of outputs rather than the adequacy of controls.
- Substantive testing, therefore, should have a limited role to play in systems auditing.
- substantive test in computer system
- 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.