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| English | Russian |
| substantive procedure | процедура по существу (Substantive procedures are intended to get confirmation as to the entirety, accurateness and soundness of the data fashioned by accounting system. goody_girl) |
| substantive procedure | процедура проверки по существу |
| substantive test | проверка по существу (sheetikoff) |
| substantive tests | независимые тесты (Alex_Odeychuk) |
| substantive tests of details | детальные тесты по существу (TUT) |