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| Russian | English |
| детальные тесты по существу | substantive tests of details (TUT) |
| Оценка существа операций, облечённых в юридическую форму аренды | Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Andy) |
| проверка по существу | substantive test (sheetikoff) |
| процедура по существу | substantive procedure (Substantive procedures are intended to get confirmation as to the entirety, accurateness and soundness of the data fashioned by accounting system. goody_girl) |
| процедура проверки по существу | substantive procedure |