Examples of using Substantive testing in English and their translations into Hungarian
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Colloquial
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Medicine
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Official/political
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Computer
DG AGRI required CBs, for their substantive testing, only to re-perform(re-verify) the PAsŐ initial checks, for both Sample 1 and Sample 2 transactions57.
current(2000 to 2006) programme periods, the Court performed tests of underlying transactions(substantive testing) as an independent check and in order to obtain further evidence on the operation of the funds.
In the 2017 RER study, the number of transactions where no substantive testing had been performed due to full reliance being placed on previous control work(previous control work)
Recommendation 5 Đ Substantive testing carried out on-the-spot The Commission should revise its guidelines to allow the CBs to carry out:- on-the-spot testing for any transaction audited;- all audit steps
Based on an assessment of the Joint Undertaking's internal control system and substantive testing of revenue, payment, grant and procurement operations and a review of a sample of finalised ex-post audits
for each JU our audit comprised a substantive testing of representative samples of payment
Nor would it be possible to limit such substantive testing to cases where the‘consequences are quantifiable
Table 2 illustrates this inverse relationship using information from DG AGRIŐs guidelines39: Table 2 Đ Internal control system rating vs size of samples for substantive testing 40. DG AGRI required the CBs to base their rating of the PAsŐ internal control systems on a matrix for assessing the PAsŐ compliance with the accreditation criteria(the Ňaccreditation matrixÓ).
scope of the audit 9.7. The audit is based on two main sources of information:(a) substantive testing of transactions: a sample of 80 transactions has been drawn from the pre-accession budget area;(b)
ancillary controls as a benchmark(cf. p.21 of Guideline 2 for FY2016);- secondly, during the substantive testing of files for direct payments, a check on the arithmetical accuracy as
regularity of 39 40 41 26 Internal control system rating Works well Works Works partially Does not work Number of items included in substantive testing 93 111 137 181 As per the table on p.
THE COMMISSION'S REPLIES(a)(b) the substantive testing of a representative statistical sample of 150(4) payments; an assessment of the operation of supervisory and control(b) systems for Communication
We took this approach into account in our substantive testing.
Now, if we think about substantive testing; this is a little bit different.
Additionally, the Court audited two ICT-PSP projects as part of its substantive testing.
We took this approach, as applied by the Commission, into account in our substantive testing(28).
We took this approach, as applied by the Commission, into account in our substantive testing(6).
The results of the Court's substantive testing are summarised in Table 7.1
The substantive testing for the policy group as a whole revealed a material level of error of legality and/or regularity.
The process of substantive testing was conducted in 2007, covering 433 projects through desk reviews and 270 through on‑the-spot visits.