You didn't counter the point. An Audit isn't some pinky swear. It requires an external accountant to review not only the account balance but how it got there.
"The above confirmation of bank and tether balances should not be construed as the results of an
audit and were not conducted in accordance with Generally Accepted Auditing Standards."
... that was a quote directly from the PDF. All FSS actually reviewed was the bank balances. The USDT side was based on a sworn statement from Tether, which calls the whole analysis into question.
There was no audit.