摘要
审计中实质性测试是审计人员收集证据的重要步骤 ,设计实质性测试方案应从审计目标、报表认定、测试方法等方面考虑 .
The substantive test is one of important steps for auditors to collect proofs.The andit aim ,financial statement assertions and the test method must be taken into consideration for the design of the substantive test.Effective ways for the design are suggested in this paper.
