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I just had a review queue audit question "fail" because I clicked "Close" on a post that the community felt should be left open. This particular meta question is about the close vote review queue, but the same principle should apply elsewhere.
Audits are good. I see what the idea behind them is, and for the very most part I agree wholeheartedly. However, just clicking "Close" in the review queue doesn't actually do anything. All it does is bring up a dialog box with a bunch of options for how to close the question. Nothing of significance happens until you actually vote to close.
I often pull up that dialog box to refresh my memory if I am uncertain what is considered on topic by the community on various sites. For example, product recommendation questions are off topic on SuperUser but not on Unix & Linux. On the other hand, on Unix & Linux non-reproducible problems are specifically off topic, which they are not on SuperUser (though posts about nonreproducible problems may be off topic for other reasons). Since there can be quite a bit of overlap between the sites, sometimes I'd rather just check to be sure before deciding to leave a question open. There have been a number of times when actually checking has made me decide that a question really is not off topic where it was posted; it might have been off topic on a different site, but it's fine on this one according to the earlier judgement of the community.
However, unless you really go out of your way, before you're able to make that determination you have already failed the audit.
If the issue at stake is (as has been indicated previously) that users may follow each other down the wrong slope in voting, that can easily be detected (handled, mitigated, fixed, ...) by putting in some random votes in the audit "close" dialog box, or not displaying any votes at all in the case of audits. Or even possibly showing exactly such a set of "wrong reason" votes. The reason for that being that what one should be trying to catch is people taking action based on incorrect judgment, which is quite different from just clicking on the "Close" button quite possibly without even a clear intention (see above about the memory refresher).
In a review queue audit, only actually doing something that would ordinarily result in taking action should cause you to pass or fail the audit. That is, for example, clicking "Close" in the outer view shouldn't fail you even if the question should be left open, although clicking "Vote To Close" in the resultant dialog box should.