Yes in a real audit with serious government officials, when you answer one of their questions with "I don't know/remember" their response is "OK well I'll just sit here until you find someone who does know/remember, then when you do bring them here and I'll ask them"
Yes in a real audit with serious government officials, when you answer one of their questions with "I don't know/remember" their response is "OK well I'll just sit here until you find someone who does know/remember, then when you do bring them here and I'll ask them"