My understanding is that he creates a tax savings plan, finds the properties, sets up llcs, does the actual cost segregation, and represents you in case of an audit. 

Market demographicsYou never know how grumpy a field agent auditing you will be. 

You will receive a report as a result of the cost segregation study that supports the breakout between asset classes and new depreciation schedule in the event that you are audited by the IRS.

How are you going to deduct mortgage interest, depreciation, property taxes, insurance, etc on the cottage tied to your primary home - without getting flagged for an IRS audit?

The actual percentage of people that get audited is tiny. 

If the proper reports and documentation are not completed, you run the risk of failing an IRS audit and the cost segregation not being honored.

There were charlatans selling this stuff and not disclosing the requirements and many folks ( including me) got audited for those purchases..

New privacy laws demand that these platforms have robust consent management mechanisms, data encryption, and audit trails in place.

You have to audit all of their accounting because inevitably late fees will change every statement, utilities are sometimes billed back (or not at all), and god speed if you have a delinquent tenant.

If you think of audit-proof as avoiding an audit - then no.