GUSD's site claims audits - under a heading titled "Review the Gemini dollar reserve-funds independent accountant audits" but links to attestations (example: https://assets.ctfassets.net/jg6lo9a2ukvr/3ZfEIugZkOLsArm4JK..., "conducted in accordance with attestation standards").

Same fraudulent trick Tether pulled for years. They're not the same thing.

Attestation: "Joe has $1,000 in the bank."

Audit: "Joe has $1,000 in the bank, but it's a loan from their brother, they just got fired, and a $2,000 mortgage payment is due tomorrow."