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- Substantive testing is concerned with the accuracy and completeness of outputs rather than the adequacy of controls. 與實質性測試相關的是結果的準確性和完整性，而非控制程序的恰當性。
- Substantive testing, therefore, should have a limited role to play in systems auditing. 實質性測試在整個審計程序中只是被有限度的採用。
- 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. 沒等他們進行實質性的實驗，莉澤就不得不逃往瑞典，躲避上台的希特勒納粹黨。
- On the substantive testing and how to use it 實質性測試的類型及其運用
- substantive test in computer system 計算機系統中實質性測試
- 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. 實質性程序可以被分為交易測試和餘額測試，通過這些測試可對包含在會計記錄和會計報表中的會計信息的完整性、正確性及合法性提供審計證據。
- Can you give a detailed account of the equipment? 你能詳細介紹一下設備的情況嗎？
- The report contained a plethora of detail. 報告中細節過多。
- He was careful enough to check up every detail. 他非常仔細，把每一個細節都核對過了。
- Try to prune your essay of irrelevant detail. 盡量刪去你那文章中無關的細節。
- I made a detailed inquiry about the facts. 我追問事實真相。
- I had extracted a detailed account from him. 我從他那裡打聽出了詳情。
- He owns a detailed miniature of the Titanic. 他有一艘泰坦尼克號的精緻小模型。
- We are testing the efficacy of a new drug. 我們正在測試新葯的功效。
- She has a detailed knowledge of this period. 她對這段時期的情況了解地相當詳細。
- The commander made a detailed study of the terrain. 司令員對地形作了仔細研究。
- Here is a detailed list of our offer. 這是我們的一份報價清單。
- Please send a detailed resume to our company. 請給我們公司寄一份詳細的簡歷。
- Jim, have you get a detailed map of the area? 吉姆，你有這個地區的詳細地圖嗎？
- Detailed record of money pay or owed. 對所付款或別人的欠款的詳細記載。
