Since the audit failures of the early 21st century and the enactment of SarBox, auditors...

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Accounting

Since the audit failures of the early 21st century and the enactment of SarBox, auditors have been prohibited from providing ancillary services to audit clients (with the exception of tax services):


What obvious post-SarBox required element of an audit would provide the most "insight beyond the opinion"? 


Are audit clients looking for a "backdoor" to securing "management advisory services" through the audit?


 Is ESG reporting going to be an ancillary service that is allowed for the auditor to provide?

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