1.substantive testing audit plan实质性测试审计计划 2.substantive test in computer system计算机系统中实质性测试 3.The Introduction of Compliance Test and Actual Test into On-site Banking Examination;符合性测试与实质性测试原理在银行现场检查中的运用 4.A superficial discussion of design for substantive te...
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Audit Test of Controls Explained Audit test of control is the method of testing whether the financial reporting process is efficient enough to detect and avert any fraud. This will ensure the shareholders get a true and fair picture of the company’s financial condition. It is a procedure ...
Thus, an auditor who is testing a validity assertion regarding a company's fixed assets could conduct a physical observation of the assets, and then test for record accuracy by evaluating whether there is an asset impairment. Substantive procedures are included in the audit plan around which an ...