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puppy ,

Firms don't hire auditors/investigators to give them a rosy report.

That's exactly why firms do it.

https://www.youtube.com/watch?v=qwbq9OsHvp4

But a third party audit lying to a firm to make them look good does not provide value.

Why not? Making them look good IS providing value according to the client that pays tha audit firm.

https://www.youtube.com/watch?v=CTxt96DwaFk

If the absolute auditing giant EY doesn't say anything bad on behalf of their clients, this firm doing it is certainly within realms of possibility.

https://www.youtube.com/watch?v=C_0XEIFGK5o

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