Actually in fairness, an auditor has the ability and the right to say restate the financials according to this and we will write the opinion (remove the intangible asset). So that is not the reason why you can't get auditor.
It goes much deeper than that. There are probably revenue recognition issues, etc. Therefore, the entire financial statements would probably have to be redone. For example, if you don't own X percent of the subsidiary, you cannot recognize the revenues under your income statement.
Their challenge is years ago, auditors could audit a company's financial statements without visiting the business. They will lose their PCAOB affiliation if they do that. They would have to visit Lou's Donuts and visit the cafés. The audit will be extremely expensive and there are not many US auditors who would be willing to audit this company based on the overseas operations
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