AASB

Group Audit Advisory Group

About the Advisory Group

The Auditing and Assurance Standards Board (AASB) established the Group Audit Advisory Group in 2017 to provide the AASB advice on its project to consider revisions to CAS 600, Special Considerations- Audits of Group Financial Statements (Including the Work of Component Auditors).

Staff Contact(s)

Birender Gill, 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 group audits.
  • 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 approximately five times a year.

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

Keep up to date on this project via the Group Audits project page

Membership

The Advisory Group consists of:

  • a current AASB member; 
  • a member with significant experience working in the public sector; and 
  • 3 members with significant experience dealing with group audits. 

 

Audelyn Budihardjo

CPA, CA
Office of the Auditor General of Ontario
Toronto, ON
Member(s)

Erin Nguyen

CPA, CA
BDO Canada LLP
Calgary, AB
Member(s)

Greg Weber

CPA, CA
Grant Thornton LLP
Mississauga, ON
Member(s)

Kara Brennan

CPA, CA
KPMG LLP Chartered Accountants
Calgary, AB
Member(s)

Sophie Gaudreault

Pricewaterhouse Coopers LLP
Toronto, ON
Member(s)