I start with the account signals leadership is relying on.
Before judging performance, I look at conversion actions, tracking quality, campaign structure, search terms, landing pages, and whether the account is optimizing around the right events.
I find where the account is giving the wrong read.
The fastest audit value usually comes from search terms, match types, locations, negatives, budget allocation, and campaign settings that quietly pull spend away from useful intent.
I check whether the account and pages match.
Weak performance is not always a keyword problem. Sometimes the ad is promising one thing, the landing page is answering another, and tracking is rewarding a third.
I separate decision-critical fixes from optional cleanup.
An audit should produce a clear order of operations that shows what is wasting money now, what is blocking optimization, and what can wait.
I turn the audit into a next-step plan.
The useful output is not a long list of preferences. It is a plan for improving cost, conversion quality, spend control, and confidence in the account.