ARYC will never find the "right" auditors..unless they are related to Bernie Madoff and don't mind sitting in a jail cell. The whole aura of ARYC is based on hidden true numbers ...it's a CE Junk stock, nothing more
No auditor will sign off on work done by another auditor after that auditor resigned without completing it. There's not a chance of that happening. The only time that auditors would do anything similar to that is if they've agreed up front to divide and conquer the work. A new auditor will start from scratch.