I think a statement containing "determine" is auditable. Take 6.4 Work Environment, for example: "The organization shall determine and manage the work environment needed to achieve conformity to product requirements."
I work in a steel mill. Our personnel determine (figure out, assess) what the parameters are for the work environment. It varies from department to department, obviously. Sales' work environment will be vastly different from that of the Melt Shop.
If we deliver rusty steel to a Customer. There is the possibility that our warehouse is leaking. Not an ideal work environment for achieving conformity to product requirements - unless the Customer wants rusty steel.
Should a nonconformance be attributed to the Work Environment, as an auditor, I would like to see what actions were generated to ensure that that aspect of the Work Environment did not result in further nonconformances.
Our process maps also contain a section for Work Environment, along with Inputs and Outputs. You may have a beautiful looking process on paper, but if the lighting is horrible, or the noise unbearable, or the ergonomics unrealistic, as an Auditor, I would be concerned that the Organization had not adequately determined a suitable Work Environment and that the potential for a product nonconformity exists.