The Role of an Auditor

A full audit is a procedure that takes a long time. You have to like go through all of the entries, all of the ledgers and figure out who was spending what for what. The more interesting question is why can't these firms get audit? Is it because these firms are just stricken with fear about this new unproven 12 year old technology they just can't wrap their heads around? Or is it that many of these firms have operated at best in very gray areas in order to continue their operations?