You can like as many people as you want

But I would suggest being in a relationship with one person at a time to avoid unnecessary conflict

If you want more customers you need to market or promote your business.

More sales, more profit, more customers e.t.c

A good audit report should be:

Based on factual information
Convincing
Forceful
Unbiased
Point out mistakes
Constructive criticism and not be in reprimanding tone
Offer constructive and timely suggestions to the management
Brief.