Explain the differences between an audit of internal controls as required by section 404 of the U.S.

Question:

Explain the differences between an audit of internal controls as required by section 404 of the U.S. Sarbanes-Oxley Act 2002 and the testing of internal controls for the purposes of expressing an opinion on the as mandated by CAS 315. Refer to the standard and legislation in your answer.
Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...