实质性测试

计算机系统中实质性测试

Substantive test in computer system

在审计程序上，符合性测试必须进行，且要高估控制风险，充分利用符合性测试的特点，实施充分的符合性测试和实质性测试；

Compliance test is necessary to the audit procedure in which the control risk shall be estimated highly . The compliance test and substantive test should be done fully by taking advantage of the characteristics of compliance test .

然后，再通过自下而上的实质性测试程序最终完成审计工作。

Second , we complete the auditing along the materiality testing .

统计抽样技术在符合性测试和实质性测试中有着广泛的应用。

Statistical sampling technique is widely used in both compliance and substantive tests .

实质性测试审计计划

Substantive testing audit plan

在实质性测试中通过举例说明了变量抽样差异估计的应用。

In the material test , the application of estimation of difference in variable sampling was explained by examples .

本文从独立审计中的符合性测试和实质性测试入手，探索银行现场检查中的若干技术问题。

This paper explores the technical issues of on-site banking examination through the analysis on compliance test and actual test of external auditing .

在进行实质性测试时，考虑各种可能出现的影响减值准备计提的因素，客观公正地对资产减值准备的计提情况予以评价。

When do the substantive testing , considering the factors arised that may impact the impairment , evaluating asset impairment objective and impartial .

首先，按照战略分析→关键经营环节分析→剩余风险决定这一自上而下的主线来决定实质性测试的内容、时间和范围；

First , we get hold of the content , time and confine of the materiality testing along analysing the strategic → analysing the key management tache → gaining the remanent risk .

本文假设在模型下，审计师可以利用资料进行内部控制测试和实质性测试，同时管理者可以选择内部控制的强度以及舞弊数量。

Then I propose a model of strategic auditing in which the auditor can use resources for both internal control tests and substantive tests , while the manager can choose the strength of internal controls and the amount of fraud .

举例说明了运用固定样本容量抽样对内部控制制度进行的符合性测试，为实质性测试确定审查的范围、重点、数量和方法提供了依据。

The examples show how to have a accordant test in internal control system by means of fixed sample size sampling , which provides basis , for the application of material test to determine the scope , emphasis , quantity and method of examing .