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- Substantive testing is concerned with the accuracy and completeness of outputs rather than the adequacy of controls. 与实质性测试相关的是结果的准确性和完整性，而非控制程序的恰当性。
- Substantive testing, therefore, should have a limited role to play in systems auditing. 实质性测试在整个审计程序中只是被有限度的采用。
- 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. 没等他们进行实质性的实验，莉泽就不得不逃往瑞典，躲避上台的希特勒纳粹党。
- On the substantive testing and how to use it 实质性测试的类型及其运用
- substantive test in computer system 计算机系统中实质性测试
- 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. 实质性程序可以被分为交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中的会计信息的完整性、正确性及合法性提供审计证据。
- Can you give a detailed account of the equipment? 你能详细介绍一下设备的情况吗？
- The report contained a plethora of detail. 报告中细节过多。
- He was careful enough to check up every detail. 他非常仔细，把每一个细节都核对过了。
- Try to prune your essay of irrelevant detail. 尽量删去你那文章中无关的细节。
- I made a detailed inquiry about the facts. 我追问事实真相。
- I had extracted a detailed account from him. 我从他那里打听出了详情。
- He owns a detailed miniature of the Titanic. 他有一艘泰坦尼克号的精致小模型。
- We are testing the efficacy of a new drug. 我们正在测试新药的功效。
- She has a detailed knowledge of this period. 她对这段时期的情况了解地相当详细。
- The commander made a detailed study of the terrain. 司令员对地形作了仔细研究。
- Here is a detailed list of our offer. 这是我们的一份报价清单。
- Please send a detailed resume to our company. 请给我们公司寄一份详细的简历。
- Jim, have you get a detailed map of the area? 吉姆，你有这个地区的详细地图吗？
- Detailed record of money pay or owed. 对所付款或别人的欠款的详细记载。
