ASB meeting agenda and materials October 12-14, 2021
Meeting Date: October 12-14, 2021
The meeting will be live-streamed and can be observed via this link.
ASB October 2021 meeting agenda
ASB October 2021 meeting materials
- Agenda Item 3 – Discussion Memorandum
- Agenda Item 3A – Draft proposed revisions to AU-C section 210, Terms of Engagement - redline to show changes to the draft presented at the September ASB meeting
- Agenda Item 3B – Draft proposed revisions to AU-C section 210, Terms of Engagement - clean
- Agenda Item 3B – Draft revisions to AU-section 210, Terms of Engagement – redline to reflect changes from October
- Table Illustrating proposed essential guidance paragraph .13
Agenda Item 4 – Quality Management
- Agenda Item 4 – Discussion Memorandum
- Agenda Item 4A – List of Respondents, by Comment Letter Number and by Type and Firm Size
- Agenda Item 4B – QM Comment Letter Analysis: Cost-Benefit and Lack of Scalability
- Agenda Item 4C – QM Comment Letter Analysis: Self-inspection
- Agenda Item 4D – QM Comment Letter Analysis: Paragraph A168
- Agenda Item 4E – QM Comment Letter Analysis: Cooling-off period
- Agenda Item 4F – QM Comment Letter Analysis: Implementation period
- Agenda Item 4G – QM Comment Letter Analysis: Dating the report when an EQR is performed
- Agenda Item 4H – Additional background information related to the Discussion Paper
- Agenda Item 5 – Discussion Memorandum
- Agenda Item 5A – Proposed AU-C 600 marked from the IAASB’s September 2021 draft of proposed ISA 600 (Revised), as originally posted for the IAASB meeting
- Agenda Item 5B – Clean draft of proposed AU-C 600
Agenda Item 6 – Audits of LCEs
