1. In law and audit, a detailed examination or test conducted to obtain direct evidence about the completeness, accuracy, and validity of transactions, balances, and disclosures in financial statements or legal matters.
The auditor performed substantive procedures to verify the accuracy of the company's revenue records.
O auditor realizou procedimentos substantivos para verificar a precisão dos registros de receita da empresa.
2. In civil procedure, a rule or process that defines the rights, duties, and liabilities of parties rather than merely regulating the mechanics of litigation.
Substantive procedures differ from procedural rules in that they address the merits of the case.
Os procedimentos substantivos diferem das regras processuais porque abrangem o mérito do caso.