English to Russian Bus/Financial Business/finance

The SEC and NYSE require that all publicly listed company have in place proper and functioning internal controls and procedures for financial reporting. Moreover, the management will need to certify this requirement to the SEC under penalty of law. As part of its audit, Ernst & Young will also test and rely on Mechel’s internal controls. It is very important that the internal controls are proper and functioning; otherwise, Ernst & Young will not be able to sign-off on the audit, which means that there can be no capital financing in international markets.
Значит ли это "заверить результаты аудиторской проверки", т.е. заверить (завизировать)проверенные ими финансовые отчеты?