I understand that, during the height of the pandemic and the lockdowns, we were in extraordinary circumstances. We're now almost two years into the CERB program. I'm not asking about what extenuating circumstances you might have granted during that time. I'm asking about the present.
If the small business says it just hasn't done any verification of its work or documentation, do you then say, “No problem. We won't bother with the audit, because you have no documentation for us to audit” in the present?