That would be 100% incorrect. In fact, the preceding paragraph states quite clearly that it was merely represented to the attorneys by the company that the figures were being audited. Paragraph 9A is merely a continuation of that statement.
Note that there is no mention of who the audit firm is, nor of the credentials of such audit firm. IMO, it is all mythical, hocus-pocus, typical Dwyer pie-in-the-sky trash talk. Dwyer wouldn't dare get a High School book keeping class to audit his messes.
Nice try, though.