We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.
Here are the auditing standards the US follows. It's worth reading.
The auditors dont tell nphc how and where to put info into their financials.
The auditors do however verify the numbers.
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements..."