The SOPs for corporate acquisition were extensive and complex.
The buyers would want to make sure they were not picking up a time bomb, and therefore send in professional appraisers to review company operations across the board. That meant they would be auditing to determine the numbers were right, and only commence the handover process after they found no issue.
That was why Julien's intention to skip all of that left them in shock—forget auditing, the man wasn't even asking for a framework