ASB meeting agenda and materials May 18-21, 2020
Meeting Date: May 18-21, 2020 (postponed from April 27-30, 2020)
Place: Via VideoConference (Zoom)
Times are EST
May 18-21, 2020
Agenda Item 1 – Audit Evidence
- Agenda Item 1 - Discussion Memo
- Agenda Item 1A - Proposed SAS, marked from the January 2020 ASB meeting
- Agenda Item 1B - Proposed SAS, Clean
- Agenda Item 1B- Proposed SAS, Clean Marked from May 18, 2020 ASB Meeting on the ASB May 2020 Meeting
- Agenda Item 1C - Relocation of Management’s Specialists
- Audit Evidence Supplement Exhibit A
Agenda Item 2 – Estimates
- Agenda Item 2 - Estimates Cover Letter and Issue Paper
- Agenda Item 2A - Estimates SAS marked to reflect changes from the Estimates ED and March 11, 2020 ASB meeting
- Agenda Item 2B - Estimates SAS (clean)
- Agenda Item 2C - Comment letter analysis by paragraph (for informational purposes)
- Agenda Item 2D - Comment letter analysis by request for comment (Q1-Q4) (for informational purposes)
Agenda Item 3 – Attestation Standards
- Agenda Item 3 - Discussion Memo
- Agenda Item 3A - AT-C section 105, Concepts Common to All Attestation Engagements, marked from the extant
- Agenda Item 3B - AT-C section 205, Examination Engagements, marked from the extant
- Agenda Item 3C - Proposed AT-C section 206, Direct Examination Engagements
- Agenda Item 3D - AT-C section 210, Review, Engagements, marked from the extant
Agenda Item 4 – Risk Assessment
- Agenda Item 4 - Issues Paper
- Agenda Item 4A - Proposed SAS, marked from ISA 315 (changes since the January 2020 ASB meeting are highlighted in yellow)
- Agenda Item 4B - Proposed conforming amendments
Agenda Item 5 – Quality Control
- Agenda Item 5 - Quality Management
- IAASB Proposed ISQM 1 - April 8, 2020, IAASB meeting draft
- IAASB Proposed ISQM 2 - April 1, 2020 IAASB meeting draft
- IAASB Proposed ISA 220 (Revised) - April 1, 2020 IAASB meeting draft
