I don’t know if anyone can actually give you the “cost” of an audit. What I do each year during LRP is an internal license position for my top 3 to 5 vendors. If we are out of compliance then I add a line item for True-up costs. You could use that number and then add a 3 - 5% audit fee to the cost. If you want to terrorize upper management you could use the MRSP or published price with a 10% audit fee as worse case scenario; however, I have never actually seen an audit use MRSP pricing. We have always been given our discounted pricing. As for the Audit Fee, I have only ever once been charged a 10% audit fee. And we get audited a lot due to M&A activity.
Oh, for Microsoft I think that specific clause is only associated to the MPSA and is not part of the EA, Cloud, or Select Plus agreements (not 100% sure about Select Plus). It was one of the reasons we moved all of our products off of the MPSA and into an EA and Cloud Agreement.