Elf .. SEC alone once a company has all their financial paperwork together gives an auditor 45 days for a 10Q Quarter audit and 90 days for a year end 10K audit .. it does take some time with subsidiaries and going back many years to verify the documents and business receits ...
Ed said he had to pay the auditors $80k and they tore everything apart dating way back ...
Audits routinely should take not more than 3 weeks tops. All auditors i've ever seen are done within 1-2 weeks generally.
Auditors review your files and issue an opionion. They don't perform as your company accountant, although many pinksheet companies will try and have you believe that.