<prompt> Translate the following text to EnglishKama matokeo mazuri ya Sheria ya Sarbanes-Oxley ya 2002, sheria hiyo inaanzisha uhusiano kati ya mwandishi wa hesabu na kamati ya ukaguzi kwa kufanya kamati ya ukaguzi kwa msingi wa mteja, dhidi ya usimamizi wa kampuni.  <response>: It was viewed that one of the more positive outcomes of the Sarbanes-Oxley Act of 2002 is the relationship the act establishes between the auditor and audit committee by making the audit committee in essence the client, versus company management. 