Curious question on SOX 3212

  • Prior to the passage of SOX, what exactly was auditors able to do? I see that a big topic is the issue of restricting non-audit work, but was this allowed prior to SOX? Like was it a normal practice for an auditor to do internal audits and an external audit? Just trying to get clarification as I would assume that checking your own work should of been implicit in the rules, and now SOX makes it explicit? Thanks all :?

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