Premise: It was also suggested that the PCAOB should evaluate the recent events that have affected the public's confidence in auditors to consider what further actions may be needed beyond those mandated by the Sarbanes-Oxley Act of 2002 and recent regulatory changes and proposals.

Hypothesis: The Sarbanes-Oxley Act of 2002 and recent regulatory changes and proposals have done nothing to improve public opinion of auditors.
Relation: neutral