ASB meeting agenda and materials January 25-27, 2022
Meeting Date: January 25-27, 2022
The meeting will be live-streamed and can be observed via this link.
ASB January 2022 meeting agenda
ASB January 2022 meeting materials
Agenda Item 1 – Chair/AICPA/IAASB Update
- Agenda Item 1 – IAASB Update
Agenda Item 2 – Group Audits
- Agenda Item 2 – Discussion Memorandum
- Agenda Item 2A – The proposed SAS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors) marked from ISA 600 (Revised) that was voted final in December 2021 by the IAASB
- Agenda Item 2B – A clean draft of the proposed SAS
- Agenda Item 2C – Final ISA 600 (Revised) marked to show changes from the IAASB’s September 2021 draft
- Agenda Item 2D – Amendments to Various Statements on Auditing Standards (SASs) to Reflect Proposed SAS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
- Agenda Item 2E – Turnaround draft January 26, 2022 of the proposed Statement on Auditing Standards Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
Agenda Item 3 – AU-C 935
- Agenda Item 3 – Discussion Memorandum
- Agenda Item 3A – AU-C section 935, marked for proposed amendments
- Agenda Item 3B – Proposed Exposure Draft, Amendments to AU-C section 935
- Agenda Item 3B – Conforming Amendments to AU-C 935 for voting
Agenda Item 4 – Quality Management
- Agenda Item 4 – Discussion Memorandum
- Agenda Item 4A – Proposed SQMS 1, marked with suggested revisions
- Agenda Item 4B – Comment Letter Analysis: SQMS 1
- Agenda Item 4C – Proposed SQMS 2, marked with suggested revisions
- Agenda Item 4D – Comment Letter Analysis, SQMS 2
- Agenda Item 4E – Proposed QM SAS with suggested revisions
- Agenda Item 4F – Comment Letter Analysis: QM SAS
