I agree with what you're saying in terms of the function of the audit. I'm a CGA myself and haven't had a lot of experiencing in auditing, but I have enough to understand exactly what you're saying.
In terms of the audit function itself, there's a test function, the compliance function, and what we refer to as the value-for-money function. Do you have equal experience in all levels of auditing, or would you say your expertise is in one specific area?