• The key provision is section 404, which addresses the company's Internal Control over Financial Reporting (ICFR).

    最关键的条款是第404条,它提出了公司要通过财务报表达到内部控制。

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  • Some companies have found that financial software they already have in place is up to the task of meeting Section 404 compliance requirements.

    有些公司发现,它们已经安装的财务软件能够胜任满足第404款的法规遵从要求这项工作。

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  • 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。

    youdao

  • 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。

    youdao

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