I do agree that it is a unique and privileged position to have seen both sides of that audit relationship and what it might bring.
What I've learned as someone being audited is that you need to honestly approach the audit relationship with the desire to learn. It's not personal. If the end game is to improve outcomes, transparency and accountability, working with your auditor is a great way to get there.
As an auditor, what I've learned to appreciate is that the folks whom we come in to audit have very busy lives at work, and we're adding to that work, so preparing, planning and agreeing with them well in advance is essential to the delivery of a good audit. But also, then, it drags to the results. The recommendations should be focused on results and not just adding process or change for the sake of changing.