Give him credit for doing the best he can with what he has to work with; which is not much. They don't really have a case that they can prove. Stocklein has even less to work with - UC has insured that he doesn't have a leg to stand on. Courts aren't much into wild speculation...... they want evidence that can be verified.
I find it VERY hard to believe that the auditor is doing anything. At the hearing, the accountant who works for Stoecklein said it'd take her some time to get the financials together even if she were given the necessary documents.