substantive test

Accordingly most merger control regimes normally provide for one of the following substantive tests:

With regard to principle, the substantive test has nevertheless proved effective up to now, although this has been keenly debated.

I would like to explain why, although, for, reasons of time I shall have to be brief, starting with the substantive test in the regulation on concentrations.

Since "planning materiality" should affect the scope of both tests of controls and substantive tests, such differences might be of importance.

Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement or fraud at the assertion level.

Sampling risk can also increase detection risk which suggests the possibility that an auditor will not find material misstatements relating to the financial statements through substantive tests and analysis.

It serves to expect the auditor is to obtain audit evidence from an appropriate mix of tests of control systems and substantive tests of transaction and balances.

In the control testing stage, audit evidence is the information that the auditor is to consider for the mix of audit test of control and audit substantive tests.

The three vital points both in the Commission proposal and also in Parliament's report, points that you drew attention to yourself, Commissioner, are the substantive test, jurisdiction and procedural issues.

To gauge the effectiveness of these internal controls an auditor should do outside research, physically observe controls as needed, test the controls, perform substantive tests, and employ computer assisted audit techniques when prudent.

The Commission has come to the conclusion that the substantive test should be clarified, by adding a few words to the present text - words that the Committee on Economic and Monetary Affairs wish to see removed.

The Iranian nuclear question has become an important symbolic and substantive test of the results of the relationship since their first meeting, when Mr. Bush declared that he had looked into Mr. Putin's soul and found a man he could trust.

If this is true, opting to keep the dominant position test as it is would mean failing to take advantage of an opportunity to make it clear that the substantive test for assessing concentrations will be applied without fail to all concentrations harmful to consumers' interests.