>I beg to differ. Although you speak the reality, auditors are not supposed to 
>*enforce* anything IMHO. Only *report* their findings. 

There a three separate duties:
1. Standards creation.
2. Auditing of standards.
3. Standards enforcement (compliance).

Auditors should/must NOT have any authority, except #2. Too many people are 
afraid of them, but auditors have no true power.

>Anything else is a conflict of interest at best.

I've stated this before; people comment: "In an ideal world"!
No. In a world where things are done correctly.

When in doubt.
PANIC!!      

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