That's not how it works. Independent auditors check to see if a company's accounting is following GAAP accounting standards (so that a statement can be put in

That's not how it works. Independent auditors check to see if a company's accounting is following GAAP accounting standards (so that a statement can be put in the SEC filings). They don't comb through each payment in detail (corporations can have millions of them each year). And if they find things, they tell the company to fix it or report any deviation from GAAP standards. But much of it is dependent on good faith of the company along with some spot checking to see if their accounting processes line up with what they said they do. And plenty of companies who have been found to commit fraud have gotten the "thumbs up" during their "independent audit". It gives you a sense as to how cursory their audits are.