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.

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审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。

No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.

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