求翻译：2002年7月发布的《萨班斯—奥克斯利法案》第404节（a），以及美国证券交易委员会（SEC）的相应实施标准，要求公众公司的管理层评估和报告公司最近年度的财务报告的内部控制的有效性。第404节还要求公司的外部审计师对管理层的评估意见出具“证明”，也就是说，向股东和公众提供一个信赖管理层对公司财务报告的内部控制描述的独立理由。法案的第404节以及103节，指导公众公司会计监督委员会（PCAOB）制定用以管理外部审计师的证实工作，并就管理层对内部控制的有效性的评估进行报告的行业标准。是什么意思？

正在翻译，请等待...

In July 2002, published by the Sarbanes - Oxley Act Section 404 (a) as well as in the United States Securities and Exchange Commission (SEC) the corresponding implementation of the standards required of public companies, management assessment and reporting of the Company's most recent annual financi

In July, 2002 issued "Sarbanes - the Oxley Bill" 404th (a), as well as American Negotiable securities Transaction Committee (SEC) corresponding implementation standard, request public company's management level appraisal and report company recent year financial report internal control validity.404th

Launched in July 2002, No. 404 of the Sarbanes-Oxley Act section (a), as well as the United States Securities and Exchange Commission (SEC) the appropriate implementation of standards, public company's management assessments and reports requested company last year of the effectiveness of internal co