ASB Meeting Agenda and Materials October 2018

Meeting Date: October 15-17, 2018
Cincinnati, OH

Hilton Cincinnati Netherland Plaza Hotel
35 West 5^th Street
Cincinnati, OH  45202

Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.  You can make reservations online.

October 2018 ASB Meeting Agenda

Agenda Item A – Materiality

• Discussion Memorandum

Agenda Item 1 – Omnibus SAS

• Discussion Memorandum
• Agenda Item 1A - Proposed SAS, Omnibus Statement on Auditing Standards—2018, marked from July draft
• Agenda Item 1B - Proposed SAS, Omnibus Statement on Auditing Standards—2018, clean
• Agenda Item 1B - Proposed SAS, Omnibus Statement on Auditing Standards—2018, clean – revised 10-16-18
• Final balloted draft of SAS, Omnibus Statement on Auditing Standards—2019

Agenda Item 3 – Audit Evidence

• Discussion Memorandum
• Agenda Item 3A - AU-C 500 Table Proposed Standard – Clean
• Agenda Item 3B - AU-C 500 Table Proposed Standard – Marked from Extant

Agenda Item 4 – Auditor Reports:  700 series

• Discussion Memorandum
• Agenda Item 4A - Exposure Draft marked to reflect changes from comment letter responses
• Agenda Item 4B - Illustration 1 marked to reflect changes from the exposure draft
• Agenda Item 4C - Detailed Comment Letter Responses to Requests for Comment (Questions 1-4) and proposed SAS Forming an Opinion and Reporting on Financial Statements
• Agenda Item 4D - Detailed Comment Letter Responses to Issues for Consideration (Questions 10-11)
• Agenda Item 4E - Detailed Comment Letter Responses to Requests for Comment (Questions 5-6) and proposed SAS Communicating Key Audit Matters in the Independent Auditor’s Report
• Agenda Item 4F - Detailed Comment Letter Responses to Requests for Comment (Question 7) and proposed SAS Modifications to the Opinion in the Independent Auditor’s Report
• Agenda Item 4G - Detailed Comment Letter Responses to Requests for Comment (Questions 8-9) and proposed SAS Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
• Agenda Item 4H - Other Detailed Comment Letter Responses on the ED
• Agenda Item 4I – Illustrative Simple Auditor’s Report

Agenda Item 5 – Other Information

• Discussion Memorandum

Agenda Item 6 – AU-C 800

• Discussion Memorandum