ASB Meeting Agenda and Materials January 2018
November 14, 2017
Meeting Date: January 16-19, 2018
New Orleans, LA
The Roosevelt New Orleans
130 Roosevelt Way
New Orleans, LA 70112
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reservations online or call the hotel at 1-504-648-1200.
- Agenda Item 1 – Selected Procedures
- Discussion Memorandum
- Agenda Item 1A - Exposure Draft proposed SSAE, Selected Procedures
- Agenda Item 1B - Summary of responses to specific requests for comment included in the exposure draft of the proposed SSAE, Selected Procedures
- Agenda Item 1C - Draft proposed revised AT-C section 215, Agreed-Upon Procedures Engagements
- Agenda Item 2 – Auditor Reporting: ERISA
- Discussion Memorandum
- Agenda Item 2A - Comment Letter Responses to Issues for Consideration 1—Required Procedures When an ERISA-Permitted Audit Scope Limitation is Imposed
- Agenda Item 2B - Comment Letter Responses to Issues for Consideration 2—The Form and Content of the Auditor’s Report on ERISA Plan Financial Statements with the ERISA-Permitted Audit Scope Limitation
- Agenda Item 2C - Comment Letter Comments to Paragraphs 117-118 and Related Application Material Relating to Reporting on Supplemental Schedules
- Agenda Item 2D - Comment Letter Responses to Issues for Consideration 4—Required Emphasis-of-Matter Paragraphs
- Agenda Item 2E - Comment Letter Responses to Issues for Consideration 7—Require Procedures Relating to the Form 5500
- Agenda Item 3 – Direct Engagements
- Discussion Memorandum
- Agenda Item 3A - AT-C 105, Concepts Common to All Attestation Engagements (Marked from extant)
- Agenda Item 3B - AT-C 205, Examination Engagements (Marked from extant)
- Agenda Item 3C - AT-C 205, Examination Engagements (Marked from the draft presented at the October 2017 ASB Meeting)
- Agenda Item 3D - AT-C 210, Limited Assurance Engagements (Marked from extant with highlighting to show changes from the draft presented at the October 2017 ASB meeting)
- Agenda Item 3E - AT-C 305, Prospective Financial Information (Marked from extant)
- Agenda Item 3F - AT-C 310, Reporting on Pro Forma Financial Information (Marked from extant)
- Agenda Item 3G - AT-C 315, Compliance Attestation (Marked from extant)
- Agenda Item 6 – Auditor Reports: 800 series
- Discussion Memorandum
