When we assess control risk at slightly less than maximum we should identify the control procedure and see if it is placed in operation.

如果我们评估稍次的最大控制风险，我们应该识别控制程序，并确定该控制程序是否在起作用。

youdao

We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.

如果我们评估控制风险为中等或低等，我们就应该对控制程序进行测试，因为在这种程度的风险下，我们可以减少实质性测试。

youdao

An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk.

理解控制结构，包括控制环境、会计制度和控制程序，对于评估控制风险来说是很有必要的。

youdao