The substantive test of merger control, one of the central parts of antimonopoly law, plays the key role in the regulation of M & A.
实体标准是整个并购控制体系的核心，也是反垄断法的重要内容之一。
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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