AASB

Audit Evidence Advisory Group

About the Advisory Group

The Auditing and Assurance Standards Board (AASB) established the Audit Evidence Advisory Group in 2019 to provide the AASB advice on its project to consider revisions to CAS 500, Audit Evidence or other actions, such as non-authoritative guidance.

Staff Contact(s)

Andrea Lee, CPA, CA

Principal, Auditing and Assurance Standards Board

Johanna Field, CPA, CA

Principal, Auditing and Assurance Standards Board

Role & Responsibilities

The role and responsibilities of the Advisory Group includes the following:

  • Identifying key issues in the Canadian environment related to audit evidence.
  • Reviewing International Auditing and Assurance Standards Board agenda materials, determining impacts and issues relevant to Canada, and providing these views to the AASB for its consideration.
  • Assisting the AASB with stakeholder consultations.
  • Providing input on the Highlights Summary that accompanies an exposure draft.
  • Analyzing stakeholder responses to the exposure draft and providing recommendations to the AASB to address feedback on the proposed new standard.
  • Providing input on the proposed final standard.
  • Identifying possible Canadian amendments to the equivalent International Standard on Auditing.
  • Assisting the AASB in identifying implementation risks and possible responses to those risks.
  • Providing input on implementation guidance.

Meetings

The Advisory Group meets privately via conference call approximately five times a year.

The results of Advisory Group meetings serve as the basis for agenda papers presented to the AASB when the Audit Evidence project is on its meeting agenda.

Keep up to date on this project via the Audit Evidence project page

Membership

The Advisory Group consists of:

  • 2 current AASB members;
  • An academic;
  • An auditor from the public sector;
  • 2 members from large firm practices; and
  • 2 members from medium-sized firm practices.

Candace Surette

Crowe MacKay LLP
Kelowna, BC
Member

Caroline Nadeau

CPA auditrice, CA
Deloitte s.e.n.c.r.l.
Montréal, QC
Member

Claudia Calce

CPA auditor, CGA
Demers, Beaulne - S.E.N.C.R.L.
Montréal, QC
Member

Gary Baker

CPA, CA
Waterloo, ON
Member

Kevin Kolliniatis

CPA, CA
KPMG LLP
Ottawa, ON
Member

Nicole Deschamps

CPA, CA
Deloitte LLP
Windsor, ON
Member

Tim Bauer

CPA, CA
University of Waterloo
Waterloo, ON
Member

Trevor McCormick

FCPA, FCGA
Office of the Auditor General of Newfoundland and Labrador
St. John's, NL
Member