substantive tests of transactions的意思|示意

When we do not identify and document key control procedures in an assertion the tests of detail can be used as substantive tests of transactions.

如果我们在确认中没有识别并将关键控制程序存档，则可以使用细节测试，作为各种交易的实质性测试。

They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.

实质性程序包括对各类交易、账户余额、披露的细节测试以及实质性分析程序。