ASB meeting agenda and materials July 20-23, 2020
Meeting Date: July 20-23, 2020
Place: Via VideoConference (Zoom)
Times are EST
July 20-23, 2020
Agenda Item 1 – Attestation Standards
- Agenda Item 1 – Discussion Memo
- Agenda Item 1A – Proposed AT-C section 105, Concepts Common to All Attestation Engagements (Clean Draft)
- Agenda Item 1B – Proposed AT-C section 205, Assertion-Based Examination Engagements (Clean Draft)
- Agenda Item 1C – Proposed AT-C section 206, Direct Examination Engagements (Clean Draft)
- Agenda Item 1D – Proposed AT-C section 105 (Marked From the Draft Presented at the May 2020 ASB Meeting)
- Agenda Item 1E – Proposed AT-C section 205 (Marked From the Draft Presented at the May 2020 ASB Meeting)
- Agenda Item 1F – Proposed AT-C section 206 (Marked From the Draft Presented at the May 2020 ASB Meeting)
- Agenda Item 1G – Proposed AT-C section 105 (Marked From Extant AT-C section 105)
- Agenda Item 1H – Proposed AT-C section 205 (Marked From Extant AT-C section 205)
- Agenda Item 1I – Proposed appendix to standard amending AT-C sections 210, Review Engagements and 215, Agreed-Upon Procedures Engagements
- Agenda Item 1J – Document illustrating compliance with due process in the development and issuance of the proposed SSAE
Agenda Item 2 – Risk Assessment
- Agenda Item 2 – Discussion Memo
- Agenda Item 2A – Proposed SAS in table format. Changes from the last ASB meeting are identified in yellow
- Agenda Item 2B – Proposed Conforming Amendments
- Agenda Item 2C – Draft Explanatory Memorandum
- Agenda Item 2D – Proposed SAS_Clean
Agenda Item 3 – Specialists/Investments
- Agenda Item 3 – Discussion Memo
- Agenda Item 3A – Proposed Amendments to AU-C section 620, Using the Work of an Auditor’s Specialist
- Agenda Item 3B – Proposed Amendments to Extant AU-C 500 Management Specialists Content
- Agenda Item 3C – Proposed Appendix to SAS 143
Agenda Item 4 – Quality Control
- Agenda Item 4 – Discussion Memo
- Agenda Item 4A – Overview of IAASB Quality Management Standards
Agenda Item 5 – NOCLAR
- Agenda Item 5 – Discussion Memo
- Agenda Item 5A – Proposed SAS, Communication With Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations – clean
- Agenda item 5B – Proposed SAS, Communication With Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations – marked to show changes from the draft presented to the ASB in January 2020
Agenda Item 6 – Group Audits
- Agenda Item 6 – Discussion Memo
- Agenda Item 6A – The ISA 600 ED