Thank you.
I suppose, simply put, the audit file needs to be able to show what you intended to do, what you did, and support all the judgments on the way through. As we've talked about before, that's a challenge across the profession internationally.
In some cases, in looking at the files we couldn't see a clear path between things that were planned to be done or were done. But that doesn't mean that the judgments, at the end of the day, were incorrect. What that means is that in terms of reviewing the file I couldn't see a clear process or clear documentation to be able to support everything that needed to be done in accordance with the auditing standards.