Earlier I was able to talk about the change in the independent auditor's report, but even prior to the change, Canadians had very good standards. So in essence and in principle, things have not changed that much in terms of what we do with respect to audits. The new international standards call for more rigour in documenting what we've done, and in documenting decisions and conclusions in our audit files. So that particular aspect is not as evident to either the management, in this case government, or to the committee, but we would see that a fair bit in our own files.
The other aspect is that the standards require that we have good interaction with those charged with governance. In this particular case, that means we would have to further demonstrate how we have dialogued with the Comptroller General's office, with the Deputy Minister of Finance, the Receiver General, as well as the Secretary of the Treasury Board, to make sure we apprise them of our plans, what we do in terms of the audit, but also on audit findings.
There is an emphasis to say that if we come across any significant deficiencies on controls, the auditors need to and shall report back to those charged with governance. So all those things have more rigour, if you will, in terms of how we interact and communicate with the government department, as well as those who sign the statements on behalf of government.
The standards themselves are quite voluminous, so certainly there is a lot of rigour to the standards themselves.
I think I will stop there, unless you have something more specific to ask. Otherwise, it could take a fair bit of time.