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 4 – Technology

Agenda Item 5 – Sustainability

Agenda Item 6 – Attestation

Agenda Item 8 – LCE

Agenda Item 9 – Auditor Transparency Research (Re: Fraud/GC) & Peer Review Survey Outreach:  Fraud, Scalability, and Technology

Agenda Item 10 – Fraud

Agenda Item 11 – Going Concern

Agenda Item 12 – Audit Evidence

Agenda Item 13 – ASB Strategy/Expected Project Timing