[stochastastic]

In my experience with auditors, harsh/rigorous does not necessarily mean better because the auditor’s mindset makes an enormous difference. I’ve had process-focused people spend days of their time and mine digging into things that do not have a material impact on results. Unfortunately, even if people have the best intentions, I think that process-focused-but-loose and results-focused-but-rigorous can be easy to mix up, especially for people not in the weeds.