Essentially, the audit opinion speaks to the fair presentation of the financial statements in comparison to its accounting policies, which conform with the public sector accounting standards. So the extent to which the financial reporting and the various results fall in line and are consistent with the framework earns that clean opinion.
In the first instance, there need to be good systems in place to capture financial information, there needs to be proper roll-up, and then there are the various adjustments and consolidation efforts needed to come to the consolidated financial statements of the Government of Canada.