audit theory

key elements of Sox are 1. The establishment of an authority to oversee and regulate the auditors of public companies 2. Restrictions on auditors providing non-audit services to audit clients 3. Requirement for auditors to report on the effectiveness of audit clients' systems of internal control 4. Requirement for auditors to be allocated to clients by PCOAB A All of the above B 1, 3 and 4 1, 2 and 3 1, 2 and 4