Risk control refers to control the causes, environment and condition of the risk event in order to reduce the losses of the risk or reduce the possibility of the risk occurrence.
风险控制是指控制风险事件发生的动因、环境、条件等，来达到减轻风险事件发生时的损失或降低风险事件发生的概率的目的。
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。
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。
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