常見例句雙語例句Substantive testing, therefore, should have a limited role to play in systems auditing.實質(zhì)性測試在整個審計程序中只是被有限度的采用。Internal auditors should bear in mind that substantive testing is usually not economical and may weaken their arguments if it fails to produce evidence of actual errors.內(nèi)部審計人員需要記住，是執(zhí)行程序通常是不經(jīng)濟的，并且如果不能為實際的錯誤提供證據(jù)的時候，也會削弱他們的論點。 返回 substantive testing