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。