{"@context":"https://schema.org","@type":"DefinedTerm","identifier":"governance.substantive-testing","name":"Substantive testing","alternateName":["substantive procedures"],"description":"Procedures designed to detect material misstatement directly in balances or transactions.","disambiguatingDescription":"Here “Substantive testing” means: Procedures designed to detect material misstatement directly in balances or transactions.","url":"https://pitch.dog/startupwords/terms/substantive-testing/","inDefinedTermSet":"https://pitch.dog/startupwords/","edition_status":"research-preview","family_version":"0.18.0","machine_readable_notice":"Definitions are educational reference material. Context, jurisdiction and professional practice may change the correct interpretation."}