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The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
Honors Thesis
The Sarbanes-Oxley Act of 2002 (SOX) was arguably the most influential piece of legislation passed to affect the accounting profession. Over the past nearly two decades since SOX was enacted, the auditor and auditing profession has evolved. The public’s perceptions of auditors and the profession have improved as a result of major legislation such as the Sarbanes-Oxley Act of 2002. This paper explores the evolution of the auditor and audit profession over the course of three different time periods to understand the function of the auditor. This paper is broken down into four major components. First, this paper explores what …