Depends who scoped and contracted with the auditor-the company I expect. Having done such a role in a past life, they will write whatever they believe and not what management tell then. Such is the point if an independent fiancial auditor.
I derailed a takeover as the result of one of my reports in a different industry in the past. The firm who employed us might have benefitted from the takeover, but the numbers did not stack up on the day.
I would be personally offended if you were to suggest any further that PWC are not independent of BA management.