Mr. John McDonnell:

We start off, Deputy, at the start we design our audit plan, and, as part of that audit plan, we determine what we would consider to be the significant risks of material misstatement, and then we also would look at the other risks of material misstatement. Then we would design the tests that we need to apply to get appropriate audit evidence for each of those. We have a detailed audit methodology designed by the firm and we would apply that. We would sit down at the start and have a mobilisation meeting with our team, bring our team through where we want them to focus and what we want them to do, and, as I said earlier on, Deputy, we would have a retail team for the retail audit, we'd have an insurance team for the insurance audit, a treasury team for the treasury audit, a UK banking team for the UK banking audit. I would issue instructions to all of the teams. We would then mobilise the teams and the teams would then set about testing the various transactions in line with the instructions issued by the audit partner and in line with our audit methodology. We apply a consistent approach across the patch so that-----