ASB Meeting Agenda and Materials October 2019

Meeting Date: October 28-October 31, 2019

Meeting Location
AICPA
1345 Avenue of the Americas 27th Floor
New York, NY 10105

Meeting room: Boardroom

Hotel Information
Park Central Hotel
870 7th Avenue
New York, NY 10019

Hotel Website: Please visit the hotel web site for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reservations online or call the hotel at 212-247-8000

• ASB October 2019 meeting agenda

Meeting Materials:

Agenda Item 1 – AT-C 215

• Agenda Item 1 – Discussion Memorandum
• Agenda Item 1 (1) A - Proposed revised AT-C section 215, Agreed-Upon Procedures Engagements – redline to show changes from July 2019 draft
• Agenda Item 1 (1) B - Proposed appendix to revised AT-C section 215 with revisions to AT-C section 105, Concepts Common to All Attestation Engagements
• Agenda Item 1 (1) C - Proposed revised AT-C section 215 with related amendments to AT-C section 105 – clean
• Agenda Item 1 (1) D - Proposed revised AT-C section 105 – redline to show changes from extant
• Agenda Item 1 (1) E - Proposed revised AT-C section 215 – redline to show changes from extant
• Agenda Item 1 (2) – Discussion Memorandum

Agenda Item 2 – Materiality

• Agenda Item 2 – Discussion Memorandum
• Agenda Item 2A - Proposed SAS and Proposed SSAE, marked
• Agenda Item 2A - Proposed SAS and Proposed SSAE, marked-revised
• Agenda Item 2B - Table 1: General Comments
• Agenda Item 2C - Table 2: Responses to Question 1
• Agenda Item 2D - Table 3: Responses to Question 2
• Agenda Item 2E - Table 4: Edits Proposed by Respondents

Agenda Item 3 – Conforming Amendments

• Agenda Item 3 – Discussion Memorandum
• Conforming Amendments to AU-C sections 725 730 and 930 pursuant to 102919 discussion for vote
• Agenda Item 3A - AU-C section 930, Interim Financial Information
  • Agenda Item 3A (1) - Issues Paper
  • Agenda Item 3A (2) - Proposed conforming amendments to AU-C section 930 with comparison to relevant requirements from revised AU-C section 700 and PCAOB AS 4105
  • Agenda Item 3A (3) - Proposed conforming amendments to AU-C sections 725, 730, and 930 including revisions to exhibits to AU-C section 930
• Agenda Item 3B - AU-C section 935, Compliance Audits
  • Agenda Item 3B (1) - Issues Paper
  • Agenda Item 3B (2) - AU-C section 935, marked for proposed revisions
  • Agenda Item 3B (3) - Proposed amendments to AU-C section 935
  • Agenda Item 3B (3) - Proposed amendments to AU-C section 935-revised
  • Agenda Item 3B (4) - Clean Illustrative Combined Report
• Agenda Item 3C - AU-C section 940, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements
  • Agenda Item 3C (1) - Issues Paper
  • Agenda Item 3C (2) - Proposed amendments to AU-C section 940, marked to reflect changes from the July 2019 ASB meeting
  • Agenda Item 3C (2) - Proposed amendments to AU-C section 940, marked to reflect changes from the July 2019 ASB meeting-revised
• Agenda Item 3D - Proposed Wrap Document
• Agenda Item 3D - Proposed Wrap Document – for vote conforming

Agenda Item 4 – Audit Evidence

• Agenda Item 4 – Discussion Memorandum

Agenda Item 5 – Risk Assessment

• Agenda Item 5 – Discussion Memorandum

Agenda Item 6 – Group Audits

• Agenda Item 6 – Discussion Memorandum

Agenda Item 7 – Quality Control

• Agenda Item 7 – Discussion Memorandum