ASB Meeting Agenda and Materials March 11, 2020
Meeting Date: March 11, 2020
Place: Via Conference Call
Time: 9:00am – 3:00pm (Eastern Time Zone)
Meeting dial in information will be sent to registrants.
Agenda Item 1 – Conforming Amendments
- Agenda Item 1 – Discussion Memorandum
- Agenda Item 1A - AU-C sections 725, Supplementary Information in Relation to the Financial Statements as a Whole, 730, Required Supplementary Information, and 930, Interim Financial Information
- Item 1A (1) - Issues Paper
- Item 1A (2) - Proposed conforming amendments to AU-C sections 725, 730, and 930 – redline to show edits to exposure draft
- Item 1A (3) - Summary of comments received on the proposed revisions to AU-C sections 725, 730, and 930
- Agenda Item 1B - AU-C section 935, Compliance Audits
- Agenda Item 1B (1) - Issues Paper
- Agenda Item 1B (2) - Proposed amendments to AU-C section 935, marked from exposure draft
- Agenda Item 1B (3) - Summary of comments received on the proposed revisions to AU-C section 935
- Agenda Item 1B (4) - Illustrative Report – Clean. (Note that item 1B (4) is not listed on the overall cover memorandum sent previously; it is included for reference only)
- Agenda Item 1C - AU-C section 940, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements
- Agenda Item 1C (1) - Issues Paper
- Agenda Item 1C (2) - Proposed conforming amendments to AU-C section 940 – redlined to show edits to exposure draft
- Agenda Item 1C (3) - Summary of comments received on the proposed revisions to AU-C section 940
- Agenda Item 1D- Exposure draft of proposed SAS, Amendments to AU-C sections 725, 730, 930, 935, and 940 (provided for reference only)
Agenda Item 2 – Estimates
- Agenda Item 2 - Estimates Cover Letter and Issue Paper
- Agenda Item 2A - Estimates – Discussion Draft marked from the ED
- Agenda Item 2B - Estimates – Comment Letter Analysis by paragraph
- Agenda Item 2C - Estimates – Comment Letter Analysis by Request for Comment (Q1-Q4)
