Q
QuestionAuditing

The SOX Act seeks to increase auditor independence through all but which of the following? Requiring accounting firms to elect whether to offer auditing services or nonauditing services to the public Restricting accounting firm employees Involved in auditing from leaving the auditing firm to go to work for an audit cllient Setting mandatory rotation of auditing partners Baniling accounting firms from providing nonauditing consulting services for public companies for which they provide auditing
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Answer

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Step 1
: Identify the option that increases auditor independence in a different manner

The SOX Act aims to enhance auditor independence through various measures. We need to identify the option that does not contribute to this goal.

Step 2
: Examine the first option

Requiring accounting firms to elect whether to offer auditing services or nonauditing services to the public might increase specialization and focus, which can potentially improve auditor independence.

Final Answer

The SOX Act seeks to increase auditor independence through requiring accounting firms to elect whether to offer auditing services or nonauditing services to the public (this option does not increase auditor independence), restricting accounting firm employees involved in auditing from leaving the auditing firm to go to work for an audit client, setting mandatory rotation of auditing partners, and banning accounting firms from providing nonauditing consulting services for public companies for which they provide auditing.