SOx determine the effect on the audit profession ?

Not sure what your question actually is but:-

The Sarbanes-Oxley Act of 2002 (Pub.L. 107-204, 116 Stat. 745, enacted 2002-07-30), also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOx or Sarbox; is a United States federal law enacted on July 30, 2002 in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom.

I work for one of the above companies & yes it does have an effect on the audit profession .. so many more checks and balances, it drives me nuts! and makes more jobs for auditors to dream up.