We do not audit every part of the public accounts. I think that's a fundamental aspect of an audit. An audit is not looking at every single dollar or every single transaction. We take a risk-based approach. That risk can look at financial significance and a qualitative aspect related to risk. We look at significant departments that account for large spending or represent heightened risks. We also independently audit many of the Crown corporations—not all of them, but many of them—that are consolidated into the Government of Canada.
All of that work being put together is how we audit. All of those are done following Canadian auditing standards.