Maybe get someone who is experienced at carrying out EICRs to come and do a few with you, that way you will start to learn the process involved. You are there to report only, the install is not your problem. You're not there to do the customer any favours in terms of trying to achieve a 'Satisfactory' overall report. If something is wrong, which in this case it is. List it and code it in the EICR and then set out in your estimate for remedial works how you intend to rectify the issue and apportion a price to it. Simples. In this case I would get customer to contact a ground worker to lay some flexible 100mm ducting from A to B at a depth of not less than 700mm, make sure a draw rope is left in the duct, then you can quote for pulling in SWA (CSA determined via your cable calcs), terminating, testing etc etc. If they don't like the price then that's probably why it was bodged in the first place. Take your money for the EICR and walk away from the sorry situation. Don't become 2nd Lieutenant Bodge....
Also it may have been a good idea not to start stating who can and who cannot comment on your post. It is a forum after all, if you wanted specific answers to you query why not ask a couple of local sparks who you work with face to face, that would avoid all the nonsense stirred up on this thread?