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substantive testing
account.	procédure de validation; sondage de corroboration; test de validation
fin.	sondages de corroboration
IMF.	test de corroboration
English thesaurus
substantive testing
IT	Obtaining audit evidence on the completeness, accuracy or existence of activities or transactions during the audit period

substantive testing: 5 phrases in 2 subjects

Accounting	4
International Monetary Fund	1