Mr. Paul Smith:

Only to echo what Dargan has already said and to say that in my own experience of 36 years in the profession, but not in auditing, this was absolutely unprecedented. I might just add one further comment was ... which is that, notwithstanding that it was unprecedented, I felt that the response of my colleagues in terms of carrying out their audits in a very difficult and constantly changing environment ... I thought the response was excellent and they produced very good audit reports.