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The examples demonstrate new ways to evaluate choice processes and new ways to test substantive theory using choice experiments.
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In other words, the auditor trades off control testing and substantive testing to determine the best mix of procedures.
The data were analyzed by 1-way ANOVA with Bonferroni's multiple comparisons test and substantive significant differences are shown.
Such was the case with President Obama, who spent just enough time in the Senate to seem tested and substantive, but not enough to seem like part of the system — especially compared with his rival for the Democratic nomination, who by that time had lived in Washington for the better part of 20 years.
Thus the test result addresses substantive issues and may challenge substantive claims.
In this case, you will assess the trade-offs between the various types of auditing procedures (tests of controls, substantive analytical procedures and tests of details) to determine the optimal audit strategy.
This case is designed to help you to understand one of the fundamental concepts underlying audits of financial statements: the impact of testing controls on the substantive audit testing to be conducted.
The decision will be the first substantive test of the "forum bar", introduced by May when she was home secretary.
The November appeal of Love's extradition will be the first – and likely final – substantive test of May's forum bar.
Prisoners may invoke a substantive test of voluntariness which, because of the persistence of abusive practices, has become increasingly meticulous through the years.
He made findings of fact easily sufficient to support the existence of an employment relationship under the correct substantive test, and he in fact found that the requisite relationship existed.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com