ASB Meeting Agenda and Materials January 2020
November 6, 2019
Meeting Date: January 13-16, 2020
San Diego, CA 92101
Sheraton San Diego Hotel & Marina
1380 Harbor Island Drive
San Diego, CA 92101
Please visit the hotel website more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reservations online.
Agenda Item 1 – 800 Series
- Agenda Item 1 – Discussion Memorandum
- Agenda Item 1A – A marked draft of the ED showing proposed changes
- Agenda Item 1B – A summary of comments on the ED
- Agenda Item 1C – A clean draft of AU-C section 800 incorporating changes
- Agenda Item 1C – Clean AU-C 800 ASB January 16, 2020
- Agenda Item 1C – Marked from Clean AU-C 800 ASB January 16, 2020
- Agenda Item 1D – A clean draft of AU-C section 805 incorporating changes
- Agenda Item 1D – Clean AU-C 805 ASB January 16, 2020
- Agenda Item 1D – Marked from Clean AU-C 805 ASB January 16, 2020
- Agenda Item 1E – A clean draft of AU-C section 810 incorporating changes
- Agenda Item 1E – Clean AU-C 810 ASB January 16, 2020
- Agenda Item 1E – Marked from Clean AU-C 810 ASB January 16, 2020
Agenda Item 2 – Audit Evidence
- Agenda Item 2 – Discussion Memorandum
- Agenda Item 2A – Proposed SAS, marked from ED
- Agenda Item 2B – Proposed SAS, clean
- Agenda Item 2C – Forepart Only-marked from the December 6 ASB teleconference
Agenda Item 3 – NOCLAR
- Agenda Item 3 – Discussion Memorandum
- Agenda Item 3A - Proposed SAS, Communication With Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations
- Agenda Item 3B - Proposed wrap document
Agenda Item 4 – Risk Assessment
- Agenda Item 4 – Discussion Memorandum
- Agenda Item 4A – Proposed SAS, marked from ISA 315
Agenda Item 6 – AU-C 501
- Agenda Item 6 – Discussion Memorandum
- Agenda Item 6A - AU-C section 501, marked for amendments proposed by proposed Estimates SAS
- Agenda Item 6B - Management specialists Paragraphs .08 and .A35-.A49, and definition, as amended by ISA 540, of AU-C section 500, Audit Evidence
Agenda Item 7 – ASB-ASEC Liaison Meeting
- Agenda Item 7 – Discussion Memorandum
Agenda Item 8 – Estimates
- Agenda Item 8 - Discussion Memorandum
- Agenda Item 8A - Estimates – Comment Letter Analysis of Request for Comment #1
- Agenda Item 8B - Estimates – Comment Letter Analysis of Request for Comment #2
- Agenda Item 8C - Estimates – Comment Letter Analysis of Request for Comment #3
- Agenda Item 8D - Estimates – Comment Letter Analysis of Request for Comment #4
- Agenda Item 8E - Estimates – Comment Letter Analysis of General Comments
Agenda Item 9 – AT-C 205/210
- Agenda Item 9 - Discussion Memorandum
- Agenda Item 9A - A draft of AT-C section 105 as amended by SSAE No. 19, Agreed-Upon Procedures Engagements, marked to
- provide for direct engagements
- introduce the concepts of underlying subject matter and subject matter information to converge with ISAE 3000 (Revised,) and clarify that in an examination or review engagement, the responsible party is responsible for the underlying subject matter (the phenomenon that is measured or evaluated by applying criteria) and the practitioner or the responsible party is responsible for the subject matter information (the outcome of the measurement or evaluation of the underlying subject matter against the criteria)