Audits are neither proofs nor value judgements (these are not the only two things in the world).
They’re closer to a procedural or logistical requirement, similar to a cross-check on an airplane. The FAA doesn’t mandate cross-checks because they prove that an airplane won’t fall out of the sky; they mandate them because they empirically reduce (but do not prevent) incidents.
For proofs, we have formal methods (which an audit can employ!). For value judgements, we have consumer groups and word of mouth.
They’re closer to a procedural or logistical requirement, similar to a cross-check on an airplane. The FAA doesn’t mandate cross-checks because they prove that an airplane won’t fall out of the sky; they mandate them because they empirically reduce (but do not prevent) incidents.
For proofs, we have formal methods (which an audit can employ!). For value judgements, we have consumer groups and word of mouth.