Table of contents 

The contacts at KPMG in connection with this report are: 


CYNTHIA SWIFT 
Lead Audit Engagement Partner 
Tel:519-251-3520 caswift@kpmg.ca


JEFF DENT 
Audit Manager 
Tel:519-251-5233 
jeffdent@kpmg.ca  

EXECUTIVE SUMMARY                                1
AUDIT RISKS AND RESULTS                        3
CRITICAL ACCOUNTING ESTIMATES             6
AUDIT RESPONSE TO COVID-19 PANDEMIC  10
TECHNOLOGY IN THE AUDIT                        11
FINANCIAL STATEMENT PRESENTATION AND DISCLOSURE 13
UNCORRECTED DIFFERENCES AND CORRECTED ADJUSTMENTS                                            14
CONTROL DEFICIENCIES AND OTHER OBSERVATIONS      15
CURRENT DEVELOPMENTS AND AUDIT TRENDS               16
APPENDICES                                                                 17
APPENDIX 1: OTHER REQUIRED COMMUNICATIONS         18
APPENDIX 2: AUDIT QUALITY AND RISK MANAGEMENT    19
APPENDIX 3: KEY AUDIT MATTERS — IDENTIFICATION     20
APPENDIX 4: KEY AUDIT MATTERS — COMMUNICATING    21 
APPENDIX 5: KEY AUDIT MATTERS — KPMG’S IMPLEMENTATION PLAN            22
APPENDIX 6: THOUGHT LEADERSHIP                              23