Who Audits The Auditors?

I often respond "litigation." But the number of 10b(5) lawsuits against auditors has plummeted in recent times. A few questions trouble me: why can short sellers discover frauds with public data that auditors should have found with access to far more private data.

Source: https://www.forbes.com/sites/shivaramrajgopal/2021/05/03/who-audits-the-auditors/

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