Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.

第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。

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The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.

审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。

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The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.

上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。

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The resulting lack of audit work can result in an auditor disclaiming an opinion on the financial statements.

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It says that the auditor does not express an opinion on the financial statements and supplemental schedules, but that the auditor does provide some assurance that the form and content of information included in statements and schedules comply with the Department of Labor rules and regulations.

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Scavone starts with daily reports on companies that have reported troubling events, from missing analysts' earnings estimates, to reporting higher inventories, to receiving an auditor's adverse opinion.

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