substantive tests

substantive tests
самостоятельные тесты

(при проведении аудиторской проверки (audit)), заключающиеся в том, что аудиторы проводят собственные тесты (противоположным является compliance test - тест на соответствие)

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • audit — An independent examination of, and the subsequent expression of opinion on, the financial statements of an organization. This involves the auditor in collecting evidence by means of compliance tests (tests of control) and substantive tests (tests …   Accounting dictionary

  • audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …   Accounting dictionary

  • audit programme — A document listing the individual audit tests to be performed to achieve an audit strategy. The tests will check that the accounting system operates in the manner recorded. For example, a credit sales transaction will be traced through to payment …   Accounting dictionary

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