it had a bunch of jibberish about depreciation calculations and auditors telling the client on what not to say to the public
it doesn't work that way
in a "prospective transaction" it is common for the auditor to do a due diligence audit ( which is not the same as a yearend audit ) and depending on the scope of work the auditor becomes an advisor. But to put the merger or acquisition together - that would be dealt by a different department. Different department is a different world than the audit department for example. Departments are sometimes separate companies.
however the above had nothing to do with the posts which i responded to