ASB Meeting Agenda and Materials July 2019
June 4, 2019
Meeting Date: July 22-25, 2019
Dallas, TX 75201
Marriott Dallas City Center
650 North Pearl Street
Dallas, TX 75201
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reservations online.
Meeting Materials:
Agenda Item 1 – Estimates
- Agenda Item 1 - Discussion Memorandum
- Agenda Item 1A - Estimates Exposure draft of proposed SAS (marked to reflect changes from ISA 540 (Revised))
- Agenda Item 1B - Estimates Exposure draft of proposed SAS (clean)
- Agenda Item 1B (for vote) – Estimates Exposure draft of proposed SAS
- Agenda Item 1C-1 - AU-C 501 Analysis and Rationale
- Agenda Item 1C-2 - AU-C 501 mapping document
- Agenda Item 1D - Estimates WRAP document
- Agenda Item 1D (for vote) – Estimates WRAP document
- Agenda Item 1E - Estimates Flowchart of linkage between the proposed SAS other AU-C sections
Agenda Item 2 – Conforming Amendments
- Agenda Item 2 – Discussion Memorandum
- Agenda Item 2A - AU-C section 930, Interim Financial Information
- Agenda Item 2A (1) - Issues Paper
- Agenda Item 2A (2) - Conforming amendments to AU-C section 930
- Agenda Item 2B - AU-C section 935, Compliance Audits
- Agenda Item 2B (1) – Issues Paper Relating to Conforming Amendments to AU-C section 935, Compliance Audits
- Agenda Item 2B (2) - AU-C section 935, marked for proposed revisions
- Agenda Item 2B (3) - Comparison of reporting requirements
- Agenda item 2C – AU-C section 940
- Agenda Item 2C (1) - Issues Paper Relating to Conforming Amendments to AU-C section 940
- Agenda Item 2C (2) - AU-C section 940, Marked for Conforming Amendments
- Agenda Item 2D –Proposed amendments to AU-C section 725, Supplementary Information in Relation to the Financial Statements as a Whole and AU-C section 730, Required Supplementary Information for consistency with reporting requirements in SAS 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
Agenda Item 3 – Auditor’s Reports: 800
- Agenda Item 3 – Discussion Memorandum
- Agenda Item 3A - AU-C 800, Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks, marked from extant AU-C 800
- Agenda Item 3B - AU-C 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement, marked from extant AU-C 805
- Agenda Item 3C - AU-C 810, Engagements to Report on Summary Financial Statements, marked from extant AU-C 810
- Agenda Item 3D - AU-C 800 marked from the draft presented at the May 2019 ASB meeting
- Agenda Item 3E - AU-C 805, marked from the draft presented at the May 2019 ASB meeting
- Agenda Item 3F - AU-C 810, marked from the draft presented at the May 2019 ASB meeting
- Agenda Item 3G - A draft of the introductory material (wrap) for the exposure draft of the proposed Statement on Auditing Standards, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes from SAS No. 134
- Agenda Item 3G (Revised) – AU-C 800 Series July 2019 ASB – Vote to ballot version
- Agenda Item 3H – AU-C 800 Series Amendments – Proposed SAS Format – Vote to ballot version
Agenda Item 4 – Attestation Standards
- Agenda Item 4 – Discussion Memorandum
- Agenda Item 4A - Proposed revised AT-C section 215, Agreed-Upon Procedures Engagements – redline to show changes from May 2019 draft
- Agenda Item 4B - Proposed revised AT-C section 105, Concepts Common to All Attestation Engagements – redline to show changes from May 2019 draft
- Agenda Item 4C - Proposed revised AT-C section 105, Concepts Common to All Attestation Engagements – redline to show changes from exposure draft
Agenda Item 5 – Risk Assessment
- Agenda Item 5 – Discussion Memorandum
- IAASB agenda item 2A – this document represents the requirements section of the proposed ISA 315 that was distributed prior to the June 2019 IAASB meeting
- IAASB agenda item 2F (Updated) – this document represents the requirements section of the proposed ISA 315 updated following the initial discussion at the IAASB June 2019 meeting
Agenda Item 6 – Quality Control
- Agenda Item 6 – Discussion Memorandum
- IAASB Covering Explanatory Memorandum
- IAASB Proposed ISQM 1 Explanatory Memorandum
- IAASB Proposed ISQM 2 Explanatory Memorandum
- IAASB Proposed ISA 220 (Revised) Explanatory Memorandum
- AICPA Quality Management Comment Letter
Agenda Item 7 – Group Audits