Earlier quoted context omitted.
Assuming rational actors I can't see any reason to evade audits for years, even after litigation, unless the result of the audit would be bad.
(Not an audit expert) I can imagine that a full audit would uncover dangerous skeletons in the closet that don’t necessarily imply insolvency. At the very least, Binance made no secret of using extremely dubious banking relationships to collect money from its clients.
Also not an audit expert, but my understanding is that they've released an audited point-in-time snapshot of their bank accounts. The problem is that there are various ways to make that number go up for an instant, so people want (amoung other things) the value of their bank accounts over a longer period.
Audits aren't all-or-nothing, they've already paid an auditing firm to do a custom audit they designed. They could have made that audit much better without going into what you're mentioning.