validity test

validity test　验证性抽查　

Audit procedure that ascertains whether a recorded financial statement item is accurately stated.Validity tests are those activities associated with satisfying oneself as to the precision，reliability，relevance，and authorization of transactions recorded in the books of a company.The methods used in the testing activity depend upon the type of transactions or amounts being tested.In testing transactions，the tester may use various methods to select the sample of the transactions and perform selected tests on the transactions.