The cheese moved in the middle of that paragraph; almost to the point of non-sequitur. Audits are not done to detect cheating. They're done to make sure returns

The cheese moved in the middle of that paragraph; almost to the point of non-sequitur. Audits are not done to detect cheating. They're done to make sure returns are correct; error-free. Some errors are deliberate (that's cheating), some errors are not (those are mistakes).