I last saw an audit during COVID but that was a client that came in for help after he had been mucking up his own return and two corporate returns.  Prior to that, I don't recall the last audit.  As far as the return in question, I wouldn't be worried about audit risks.  If you are more worried about audit risks because you think you are dealing with less than reliable numbers, it's time to sit down with the client to see what really makes up those numbers.  If flakey, tell them you can't prepare the return without making some adjustments.  If they say no, there are more fish in the sea and clients on land, so tell them to have a nice life and replace them with a client that is more trustworthy.