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1·Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.

由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；

2·Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.

实质性程序是指用以发现认定层次重大错报的审计程序。

3·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。

4·In Chinese criminal procedure law, pretrial detention is not separated from criminal detention or arrest, whether in terms of substantive conditions or in terms of procedures of application.

在中国刑事诉讼中，未决羁押与刑事拘留、逮捕无论在实体条件还是适用程序上都没有发生分离。

5·This kind of order and procedure benefits from effective operation of Living-Law of Shanxi merchants, which concludes specific substantive rules and procedures.

这种规范有序得益于晋商中“活法”的有效运行，具体归纳为实体规则和程序执行。

6·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。

7·We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.

如果我们评估控制风险为中等或低等，我们就应该对控制程序进行测试，因为在这种程度的风险下，我们可以减少实质性测试。

8·For example:the traditional sense of emphasizing substantive law, despising procedures law, the variation and different power of laws.

例如：有“重实体、轻程序”的传统意识，有法规效力的参差不齐等。

9·Substantive law defines rights, and procedural law establishes the procedures by which these rights are enforced and protected.

实体法界定权利，而程序法确认施行和保护这些权利的程序。

10·An elemental map is described which demonstrates that compared with traditional procedures, the present method is capable of obtaining distinct and substantive figures.

结果表明，与传统的成图方法相比，新方法具有图像清晰、真实的优点。