求翻译：　2004年3月9日，PCAOB发布了其第2号审计标准：“与财务报表审计相关的针对财务报告的内部控制的审计”，并于6月18日经SEC批准。该标准关注对财务报告的内部控制的审计工作，以及这项工作与财务报表审计的关系问题。这项综合的审计会产生两份审计意见：一份针对财务报告的内部控制，另一份针对财务报表。对内部控制的审计涉及以下内容：评价管理层用于开展其内部控制有效性评估的过程 ； 评价内部控制设计和运转的效果 ； 形成对财务报告的内部控制是否有效的意见。是什么意思？

March 9, 2004, pcaob released its Auditing Standards No. 2: "audit of financial statements and related internal controls for financial reporting, audit," and on June 18 approved by the sec. The standard concerns the internal control over financial reporting audit work and the work and the relationsh

March 9, 2004, PCAOB issued its auditing standards: " No. 2, an audit of financial statements and financial reports related to the internal control audit" and, on 18 June, the SEC approval. Concerns about the standards for financial reporting of the internal control audit work, and this work as well

　On March 9, 2004, PCAOB has issued its 2nd audit standard: “With financial report form audit related in view of financial report internal control audit”, and on June 18 Japan economy (stock) SEC authorization.This standard attention to financial report internal control audit work, as well as this w

　On March 9, 2004, the PCAOB auditing standards, has released its 2nd: "associated with the audit of financial statements for the audit of internal control over financial reporting", and approved by the SEC on June 18. The standards focus on audit of internal control over financial reporting, as wel