substantive test

English - Turkish

Definition of substantive test in English Turkish dictionary

bağımsız test

English - English

Definition of substantive test in English English dictionary

Substantive Test - An audit procedure designed to test for dollar errors affecting the correctness of account balances. This can include tests of transactions (e.g. selecting a representative sample of transactions and checking for monetary errors), direct tests of account balances (e.g. a confirmation of accounts receivable balances or physical examination of inventory) and analytical review procedures (evaluations of overall reasonableness of transactions and balances)

Hyphenation

sub·stan·tive test

Turkish pronunciation

sʌbstıntîv test

Pronunciation

/ˈsəbstəntəv ˈtest/ /ˈsʌbstəntɪv ˈtɛst/