I would have to disagree, this report in question sounds more like thought leadership dribble rather than a report commissioned by a client with a scope attache

I would have to disagree, this report in question sounds more like thought leadership dribble rather than a report commissioned by a client with a scope attached. The purpose of most reports are absolutely for Assurance to decision makers or management and often times, we disagree with management or provide a view that might not favorable. Which just reflects the realities of what we have identified or tested. As I said, this seems like thought leadership dribble which absolutely even as someone who has worked in Big 4, I think they're pretty average.