There certainly is a variable standard in auditors.
I recall spending some time as an independent advisor to a larger Australian miner which saw a need to review the performance of their aviation auditor and internal management philosophies for FIFO contract work.
I was somewhat bemused when the MD and Operations Manager type folk, having assured me that they took a detailed and active interest in the auditor's work and reports and received periodic safety briefings on the finer points of this and that consideration ... moved to discuss operational safety considerations for the pocket rocket commonly used for executive transport.
These chaps, in all innocence and ignorance, proceeded to confirm that they had not the slightest clue about any of it during the space of a couple of hours' discussion over coffee ...
That is not a criticism of the two chaps but certainly is of the auditors and the aircraft operator who "had provided numerous educational safety briefings to Company executives".
Sometimes I wonder why we bother. Jesus wept ....