Your advertisers need your readers to sell their goods and services to.
Businesses do business with specific prospects. We target your magazine's readership to reach only those prospects that appeal to your advertisers.
Your best reader may work for a specific industry, in a certain region, and /or for a specific size of firm.
Your reader likely has a specific job function, skill, perhaps buying authority. Not every employee in the organization is right for your advertisers.
Your advertisers cannot afford to visit every prospect individually so they depend on your magazine to deliver their message to the target reader regularily and economically.
Audited magazines define their market, deliver to them and can prove it. Thus advertisers know who will read their ad. Unaudited magazines do not have the same credibility especially with advertising agencies.