审计控制风险

控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。

One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit , and the other is to decrease the check risk of computer audit .

只有高质量审计才能实现审计的控制信息风险这一本质功能，因此，无论风险损失是否最终由注册会计师承担，都应保持高质量的审计执业。

The author 's opinion is that Auditing is a special control system of reducing the information risk to a socially acceptable level , and only high quality auditing can execute this intrinsic function .

控制计算机审计风险的对策有：一是提高计算机审计固有风险和控制风险的评估水平；

We can take two countermeasures to control the risks : one is to enhance the ability to assess the inherent and control risks of computer auditing ;

这说明外部审计师显著降低了对已设立审计委员会公司的审计收费。这为审计委员会能够改善内部控制环境，降低外部审计的控制风险提供了间接证据。

There is significant negative relationship between audit committee and audit fees , which suggests that audit committee can improve internal control environment .