That’s a good point of view. 90% of the time, they are checking boxes. But if they are fishing, you have to be careful because they generally are bad at unders

That’s a good point of view. 90% of the time, they are checking boxes. But if they are fishing, you have to be careful because they generally are bad at understanding anything, but good at manipulating the audit rules to frame things in such a way so they can “catch a big fish”.