First, thank you for your kind comments about the review and the review team.
Second, the countries we were involved with in undertaking the review are all members of the International Organization of Supreme Audit Institutions, and they are collectively moving to adopt international auditing standards. But I have to say, some of those audit offices have not yet fully adopted the standards. I believe the countries we work with are adopting the auditing standards themselves, but I can't entirely assure you of that.
I can tell you that certainly Australia has adopted the same sorts of standards that Canada has--and there's no doubt these are standards that today are produced by the International Auditing and Assurance Standards Board--which apply in both the private sector and the public sector equally. That's very important. So the standards that both Canada and Australia are using in our audits are right up there in terms of quality.
The other thing that's important to say is that all audit offices do have issues with reinforcing the importance of training and adherence to the standards. In particular, I would reinforce what Sheila Fraser mentioned about documentation. It is an issue that features in many reviews of many audit practices in both the private sector and the public sector.
I can tell you that not all audit offices around the world adopt international auditing standards at this time, but certainly the leading audit offices do. Australia and Canada do, and I would say with some confidence--but without the evidence--that our colleagues on the peer review would be in a position similar to that of Australia.