Our commentary is an area where we either identify opportunities for improvement or want to help the users of the statements and this committee understand how to interpret the financial statements. We also talk about emerging issues that are coming—for example, the need to focus in on better and more comprehensive reporting around environment, social and governance matters—or we would highlight that there are weaknesses in internal controls around inventory management or pay.
The key audit matters in our audit report are just to show you where we focus our efforts and what are the most significant to our audit. It doesn't necessarily mean that all of those areas will have an observation or opportunity for improvement. The two documents serve two different purposes.