I think the "audit" is your interview. It will become obvious to adcoms if you claim to have 200 hours of shadowing but can only describe one experience you've had. I won't tell them if you've stretched the truth from 190 hours to 200 hours, but they will be able to catch the big lies. There is always the possibility they could somehow find out after you are accepted and kick you out, so I'd think twice before lying (not that I think that's what you are doing necessarily; that last comment was meant for anyone reading 🙂 ).
Edit: I do agree it's unfortunate that they don't do this, but it just wouldn't be realistic. It would take a ton of time and resources.