Churches literally don’t have profits. There are no shareholders or anything. There are employees, but pretty much all non-profits have staff, and paying staff (who still have to pay income tax) isn’t “profit.”
The only issue I have with auditing them is that the vast majority of small churches that are struggling to keep the doors open literally can’t afford an audit, and the big, corrupt churches enriching corrupt assholes are still technically non-profit and won’t be hurt.