Audit risks and results

2.  Significant Risk	Related party transactions
Significant financial reporting risk	Why is it significant?
Enwin Group, Windsor Utilities Commission, Windsor Public Library Board, Windsor-Essex Community Housing Corporation, Essex-Windsor Solid Waste Authority, Windsor Detroit Tunnel Group and Your Quick Gateway (Windsor) Inc.	Individually financially significant components of the group audit
Windsor Police Services, Roseland Golf and Curling Club Limited, Transit Windsor, Windsor Chartabus Limited and various Business Improvement Associations.	Non-significant components

Our response and significant findings  

• Statutory audit of component financial statements
• Same KPMG audit partner and audit team
• Substantive audit procedures performed over material transactions if considered necessary