求翻译：当然，PCAOB也敏感地意识到，为遵循第404节和第2号审计标准的要求所需的成本，会强加到很多公司（尤其是中小型公司）身上，同时也预见到美国公司在遵循第404节要求的头一年要承受巨额的成本。毕竟，按COSO框架设计和实施内部控制框架是需要投入的，公司内部的审计部门对内部控制的整体评估（不限于对财务报告的内部控制），以及外部审计师按标准规定对财务报告的内部控制和财务报表审计都需要大额的费用。尽管内部控制的性质和程度很大程度上取决于公司的规模和复杂程度，但多数公司的前期成本投入是在所难免的。是什么意思？

正在翻译，请等待...

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Certainly, PCAOB also sensitively realizes, for follows the cost which 404th and the 2nd audit standard request needs, can impose to very many companies (in particular middle and small scale company) on the body, simultaneously also foresees American Corporation to follow 404th request a first year

Of course, the PCAOB is also sensitive to realise that to comply with section No. 404 and 2nd the cost of the audit requirements of the standard, would impose a lot of companies (especially small and medium companies), and also foresaw the United States conform to the requirements section No. 404 of