[helentoomik]

It absolutely is the auditor's job to check that what is reported is "correct". The auditor's task is to check that the company's financial statements give a "true and fair" view of the company’s business.

Auditors are expected to confirm e.g. that inventory counts are correct and inventory valuation is reasonable, that accounts receivable represent actual claims on counterparties that actually exist, that bank accounts listed in the accounts exist and have the correct balance, etc.

[fluffything]

Not in Germany, where this company is listed. There, the auditor is allowed to (or even required to) assume "Good faith".