Is there no direct logical correlation between 'Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.' and 'Agreed-upon Auditors are happy to perform the testing to issue a specific report.', indicating neutrality?
Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.###Agreed-upon Auditors are happy to perform the testing to issue a specific report.