ASB meeting agenda and materials October 25-26, 2022
Meeting Date: October 25-26, 2022
The meeting will be held as a webinar and can be observed by registering via this link.
ASB October 2022 meeting agenda
ASB October 2022 meeting materials
Agenda Item 2 – Group Audits
- Agenda Item 2 – Discussion Memorandum
- Agenda Item 2A – October 2022 Draft of Proposed Statement on Auditing Standards Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors) Marked from the March 23, 2022, Exposure Draft (Including Conforming Amendments)
- Agenda Item 2B – Summary of Comments on Exposure Draft Proposed SAS Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-To Auditors) and Responses to Comments
- Agenda Item 2C – 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 2D – 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 2E – AU-C 501, Audit Evidence — Specific Considerations for Selected Items
Agenda Item 3 – PIE
- Agenda Item 3 –PIE Update
Agenda Item 4 – Technology
- Agenda Item 4 –ASB Technology Working Group Update
Agenda Item 5 – Sustainability
- Agenda Item 5 –Reporting on Sustainability/ESG Information
- Agenda Item 5A –Sustainability Guide Update Overview
Agenda Item 6 – Attestation
- Agenda Item 6 –Attestation Standards Update
Agenda Item 8 – LCE
- Agenda Item 8 – Audits of Less Complex Entities Update
Agenda Item 9 – Auditor Transparency Research (Re: Fraud/GC) & Peer Review Survey Outreach: Fraud, Scalability, and Technology
- Agenda Item 9 – Research Update
- Agenda Item 9A – AICPA Letter to the IAASB
- Agenda Item 9B – Summary of Fraud Literature
Agenda Item 10 – Fraud
- Agenda Item 10 – IAASB Update: Fraud
Agenda Item 11 – Going Concern
- Agenda Item 11 – Discussion Memorandum
Agenda Item 12 – Audit Evidence
- Agenda Item 12 – Audit Evidence Update
- Agenda Item 12A – Appendix B analysis of ED ISA 500 (Revised) to SAS 142
Agenda Item 13 – ASB Strategy/Expected Project Timing
- Agenda Item 13 – ASB Strategy/Expected Project Timing