You can do this with a couple of modules + a view that uses an entity reference display.
If you add the "Node access user reference" module, you can create a view that lists users of a specific role (I guess they would have a role like auditees?). Details from project page:
Gives content access permissions to users for content that references the users with User reference or Entity reference.
This is great if you want your content authors to be able to choose additional authors, or choose who can view their content, as well as being able to display the list of authors or viewers within your content, or in views displays.
When you configure the auditee entity reference field, you can use that view to populate the field and you can set the field so that those auditee users have varying degrees of access. It's also a good idea to allow the original authors of the to continue having permissions of view, edit, delete.