ASB Meeting Agenda and Materials July 2018
May 21, 2018
Meeting Date: July 23-26, 2018,
Nashville, TN
Meeting Location
National Association of State Boards of Accountancy (NASBA)
(located in the Regions Bank Building)
8th Floor
150 Fourth Avenue North, Suite 700
Nashville, TN 37219
Meeting Room: The Parthenon
Hotel Information
Renaissance Nashville
611 Commerce Street
Nashville, TN 37203
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 1-888-236-2427.
Agenda Item 1 – Auditor Reporting: ERISA
- Discussion Memorandum
- Agenda Item 1A – Proposed SAS, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, marked to reflect changes from the May 2018 ASB Meeting
- Agenda Item 1B – Proposed SAS, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, clean
- Final balloted draft of SAS, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Agenda Item 2 – Auditor Reporting: 700 Series
- Discussion Memorandum
- Agenda Item 2A – Detailed Comment Letter Responses to Issues for Consideration (Questions 10-11)
Agenda Item 4 – Other Information
- Discussion Memorandum
- Agenda Item 4A – Exposure Draft proposed SAS, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
- Agenda Item 4B – Summary of responses to the exposure draft of the proposed SAS, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
Agenda Item 5 – Omnibus SAS
- Discussion Memorandum
- Agenda Item 5A – Proposed SAS, Omnibus Statement on Auditing Standards—201
- Agenda Item 5B – Analysis of Responses
- Agenda Item 5C – AS 2410 Compared to GAAS
- Agenda Item 5D – AS 2410 Conforming Amendments Compared to GAAS
- Agenda Item 5E – AS 1301 Compared to GAAS
Agenda Item 6 – Auditors Reports: 800 series
- Discussion Memorandum
- Agenda Item 6A – Proposed AU-C Section 800 (Marked from Extant)
- Agenda Item 6B – Mapping of Paragraphs in ISA 800 (Revised) to Related Paragraphs in AU-C 800
- Agenda Item 6C – Proposed AU-C 805 (Marked from Extant AU-C 805)
- Agenda Item 6D – Mapping of Paragraphs in ISA 805 (Revised) to Related Paragraphs in AU-C 805