No, we were just suggesting that the documentation could have been better put together to address the audit risks and, as Sheila Fraser mentioned earlier, the alignment between the risks and then the audit procedures put in place to assess whether those risks were significant and whether there could be any misreporting as a result of some of those matters.
I'll ask Brandon Jarrett, my colleague, to just go into some of the details so you perhaps have a bit more hands-on experience here to help you understand the particular point.