ASB meeting agenda and materials July 19-21, 2022

Meeting Date: July 19-21, 2022
The meeting will be held as a webinar and can be observed by registering via this link.

ASB  July 2022 meeting agenda
ASB July 2022 meeting materials

Agenda Item 2 – AU-C 935

• Agenda Item 2 – Discussion Memorandum
• Agenda Item 2A – Summary of Comments
• Agenda Item 2B – Proposed SAS Amendments to AU-C section 935
• Agenda Item 2C – Executive Summary

Agenda Item 3 – Group Audits

• Agenda Item 3 – Discussion Memorandum
• Agenda Item 3A – Summary of Comments on Proposed SAS Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-To Auditors)
• Agenda Item 3B – The March 23, 2022, exposure draft Proposed Statement on Auditing Standards (SAS) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
• Agenda Item 3C – PCAOB AS 1206, Dividing Responsibility for the Audit with Another Accounting Firm, per PCAOB Adopting Release No. 2022-002 dated June 21, 2022
• Agenda Item 3D – Appendix B, Audit Evidence Regarding Valuation of Investments Based on Investee Financial Results, of PCAOB AS 1105, Audit Evidence, per PCAOB Adopting Release No. 2022-002 dated June 21, 2022 
• Agenda Item 3E – AU-C 501, Audit Evidence — Specific Considerations for Selected Items

Agenda Item 7 – IAASB Projects

• Agenda Item 7 – IAASB Update

Agenda Item 10 – Technology TF and Blockchain

• Agenda Item 10  – Emerging Technologies
• Agenda Item 10 & 11 – Technology-Related Discussions

Agenda Item 11 – ASEC Liaison

• Agenda Item 10 &11 – Technology-Related Discussions