符合性测试是对会计报表进行实质性测试的前提和依据，旨在通过对被审单位内部控制的测试与评估来制定实质性测试的计划和程序，确定测试重点、抽样范围、样本量，以减轻实质性测试的工作量，降低审计风险。随着被审 Conformance testing is the premise and basis for the substantive testing of financial statements. The purpose of this paper is to set the plans and procedures for substantive testing by testing and evaluating the internal control of the auditee, and to determine the test focus, sampling scope, sample size, Reduce the workload of substantive testing and reduce audit risk. With the trial