与审计相关的控制，包括被审计单位为实现财务报告可靠性目标设计和实施的控制。注册会计师应当运用职业判断，考虑一项控制单独或连同其他控制是否与评估重大错报风险以及针对评估的风险设计和实施进一步审计程序有关。
... 控制风险 Control risk 与审计相关的控制 Controls relevant to the audit 公司治理 Corporate governance ...
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通过审计可以捕捉改善管理控制、盈利能力以及组织形象的机会，并将其与相关管理层进行沟通。
Opportunities for improving management control, profitability, and the organization's image may be identified during audits. They will be communicated to the appropriate level of management.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
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