The real problem SOX faces, the auditor

We may believe that any accounting violation would be the corporation's misbehavior.

With SOX, GAAP and FRS, it seems that we have the solution.

The first outcome is earning for auditing firms jumped, but not the quality of audited report.

Just check PCAOB inspection report on CPA firm Grant Thornton and I believe that PCAOB would not point out without evidence, e.g.

"In some cases, the conclusion that the Firm failed to perform a procedure may be
based on the absence of documentation and the absence of persuasive other evidence,
even if the Firm claims to have performed the procedure. PCAOB Auditing Standard
No. 3, Audit Documentation ("AS No. 3") provides that, in various circumstances
including PCAOB inspections, a firm that has not adequately documented that it
performed a procedure, obtained evidence, or reached an appropriate conclusion must
demonstrate with persuasive other evidence that it did so, and that oral assertions and
explanations alone do not constitute persuasive other evidence...."