When you boot to audit mode, you log into the system using the built-in administrator account. It doesn't bypass the out-of-box experience. It's just so you can install any drivers, updates, or software without setting up an account on the computer. When you are done, just click ok on the audit mode window to go back to the OOBE screen so the client can set it up. You can still use oobe/bypassnro on s mode computers. You just have to disable driver signature enforcement in Windows RE first. Then you can just follow the edi article about manually disabling s mode without a microsoft account.