"Especially when it comes to small clients like Nissi and Monkey Rock."
In reality, of course, it's exactly small clients like MKRO who are more likely to entice their auditors to commit fraud.
I could point you in the direction of ten or more penny stock companies just like MKRO, that have filed fraudulent accounts with the assistance of their auditors in recent history, including one in the past few days which is the subject of an SEC lawsuit where the auditor was a drug-addicted alcoholic who conspired with management to fabricate the accounts.
It's how penny stock scams work - crooked lawyers for the attorney statements, crooked auditors for the "financial statements" and of course crooked management and silent partners siphoning off the money by dumping the free shares they've been given
It will be interesting to go though MKRO's audited statements with a fine tooth comb if and when they are finally released.