ASB meeting agenda and materials August 18, 2021

Meeting Date: August 18, 2021
Place: Via VideoConference (Zoom) note:  link for observing the meeting will be enabled immediately prior to start time of the event
Time: 10:00am – 2:00pm EST

ASB August 2021 meeting agenda

ASB August 2021 meeting materials (one PDF file)

Agenda Item 2 – Risk Assessment

  •  Agenda Item 2 – Risk Assessment Discussion Memorandum
  • Agenda Item 2A – Proposed SAS, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment, marked from ASB meeting
  • Agenda Item 2A – First Edit SAS 145 – 8-18-21 ASB meeting turnaround document
  • Agenda Item 2B – Proposed SAS, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment, clean
  • Agenda Item 2C – Comparison Matrix of Requirement Paragraphs, which includes the proposed SAS marked from ISA 315 (Revised 219), extant AU-C section 315, and AS 2110, Identifying and Assessing the Risks of Material Misstatement
  • Agenda Item 2C – Risk Assessment Executive Summary – 8-18-21 ASB Meeting turnaround document
  • Agenda Item 2D – Draft of Executive Summary

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