When we talk about the nature, extent and timing, it is really the types of testing that we will do. As you mentioned, there is an increased amount of spending, so we definitely see that being a larger bucket of money that we will have to figure out how to audit.
Our financial audits are done in a very tight time frame, with really close collaboration with all of the departments. This isn't going to make it longer. There might be a need for us to adjust timing, as we did this past year for the 2020 public accounts, in order to allow departments to finalize their books and gather the audit evidence that we need, and then in order to allow us enough time to look at that evidence.
It will simply be adjusting to new controls, new ways of looking at evidence as we all deal with remote work, and converting many controls to an automated form versus a paper form in the past.
I don't expect that it will cause any unexpected delays, but I think it was important to note that the pandemic continues to impact both the financial statements and our work.