You can retain an audit firm then never begin the audit.
I assume Sadler and Gibbs are relatively honest; that is, they would not put out a falsified audit.
But they will never put out any sort of audit on NTEK. That's very obvious. The mechanism of infinite delay is unknown, but presumably it's one that permits the auditing firm to remain relatively untainted by the ongoing financial crime that is NTEK's financing, and still collect a fee for doing no work.