I guess we all find out when we get an ATO Audit won't we. As I said .This has been my experience. I'm more than happy with the advice I have been given and paid for.
Like most "professions", every "professional" has their own way of doing things, some are do as little as required almost to the point of negligence, others are way over the top. At one of the local schools one year the Auditor counted every tennis ball and football to make sure that was bought was actually there, next year a different auditor thought that was the stupidest thing he'd ever heard.
An ATO Audit is a little different to the sports locker Audit. Sometimes it takes personal experience for some people to learn. Two old sayings when taking professional advice are applicable IMO. 1)You get what you pay for. 2)Sleep with dogs get fleas.