I have been through the audited financial process personally more than a dozen times.
Compiling the information for the auditor is the most time consuming part. That was done as of the release of the unaudited financials.
There are some things that could hold it up. The most likely being that there was a delay between when the unaudited financials were done and the audited began. From my personal experience, it does not take a tremendous amount of time for someone to verify your books. It might be better if I stated that I believe they should be done by now.
NOTE TO JIM
Prove that there has been no dilution and lower the AS back to 1 billion!!! Or are we still in acquisition mode? lol