ASB meeting agenda and materials October 19-22, 2020
Meeting Date: October 19-22, 2020
Place: Via VideoConference (Zoom)
Times are EST
ASB October 2020 meeting agenda
Agenda Item 1 – Attestation Standards
- Agenda Item 1 - Discussion Memo
- Agenda Item 1A - Proposed revised AT-C section 210 marked from extant (margin-to-margin format)
- Agenda Item 1B - Proposed revised AT-C section 210 marked from the draft presented to the ASB in May 2019 (side-by-side format)
Agenda Item 2 – Specialists/Investments
- Agenda Item 2 - Discussion Memo
- Agenda Item 2A - Proposed Amendments to AU-C section 620
- Agenda Item 2B - Proposed Amendments to AU-C section 501, as amended by SAS Nos. 142 and 143
- Agenda Item 2C - Proposed Appendix to AU-C 540 based on AS 2501 Appendix A
- Agenda Item 2D - Comparisons:
Exhibit A: Comparison AS 1210 and AS 1201 Appendix C to AU-C 620
Exhibit B: Comparison of AS 1105 Appendix A to AU-C 500
- Agenda Item 2E - Exposure Draft wrap material
- Agenda Item 2F - Exposure Draft all pages
Agenda Item 3 – NOCLAR
- Agenda Item 3 - Discussion Memo
- Agenda Item 3A - Proposed SAS, Inquiries of Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations - redline to show changes from July 2020 draft
- Agenda Item 3B - Proposed SAS, Inquiries of Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations - clean
- Agenda Item 3C - Proposed explanatory material for the exposure draft
Agenda Item 4 – Quality Management – SQMS 1, SQMS 2
- Agenda Item 4 - Discussion Memo
- Agenda Item 4A - Proposed SQMS A Firm’s System of Quality Control
- Agenda Item 4B - Proposed SQMS Engagement Quality Reviews
- Agenda Item 4C - Proposed SAS Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
Agenda Item 5 – Group Audits
- Agenda Item 5 - Discussion Memorandum: Group Audits
- Agenda Item 5A - ASB Comment Letter on ISA 600 (Revised) ED
- Agenda Item 5B - IAASB Exposure Draft of ISA 600 (Revised)
