English to Spanish Bus/Financial Accounting (auditing)and supporting an opinion on the much narrower subject

Hola

necesito traducir esa frase al español no tomen en cuenta el (auditing)

Because of the differences between the auditor obtaining the principal evidence supporting an opinion on the effectiveness of internal control over financial reporting overall and supporting an opinion on the much narrower subject of whether a specified material weakness in internal control over financial reporting continues to exist, the examples in Auditing Standard No. 2 may not
illustrate the appropriate application of using the work of others in this narrower engagement