High Quality Content by WIKIPEDIA articles! In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). The term is used by the U.S. Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC). The TDRA is used to determine the scope and required evidence to support management´s testing of its internal controls under SOX404. It is also used by the external auditor to issue a formal opinion on the company´s internal controls. However, as a result of the passage of Auditing Standard No. 5, which the SEC has since approved, external auditors are no longer required to provide an opinion on management´s assessment of its own internal controls. Данное издание представляет собой компиляцию сведений, находящихся в свободном доступе в среде Интернет в целом, и в информационном сетевом ресурсе...