With respect to the remark that you cited, my sense of the Auditor General's remarks was that whatever decision the government ends up making, the Auditor General's audit approach can accommodate one decision or the other.
I would also just point out, and harking back to our earlier discussion, one of the options that the Auditor General has, even for the public accounts audit, is the controls-reliant approach, which we discussed at the earlier meeting.
To the extent of the work we're doing to strengthen internal controls, I would expect the Auditor General would still look at those improvements, and even in respect of the public accounts audit, they may be able to find opportunities to rely on controls as they improve. That may also have been in their minds when they wrote the words that you cited.