Lol - that doesn't even sound like a response any CPA with public accounting experience would ever say. Rarely is there ever "book cooking" in 99% of the audits performed. 99% of the time it's errors caused by different accounting methods being used. The auditors stay up to date with all the new accounting standards and methods since they deal with many companies across many industries on a weekly basis; that's why they can find errors or recommend a better way to account for something. And actually, you would be surprised how much more auditors serve as consultants to their clients to help with accounting methods.
Seriously, shoot your cousin a text and ask if it would take this long when it's a first year audit client with three years under audit, multiple subs, multiple acquisitions, and it's currently 2.5 months into the auditors busy season. Today's the corporate tax deadline 3/15 in which the auditors need to have the certain clients' financials audited and complete for the tax teams to prepare the tax returns.
If you don't want to post your cousin's response to the above question publicly, let me know in a PM.
GLTY