Meeting Date: January 30-31, 2023
The meeting will be held as a webinar and can be observed by registering via this link.
Agenda Item 2 – Group Audits
Agenda Item 2 – Discussion Memorandum
Agenda Item 2A – January 2023 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) (Including Conforming Amendments) Marked from the October 2022 Draft
Agenda Item 2B – Clean 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) (Including Conforming Amendments)
Agenda Item 2C – Appendix B, Audit Evidence Regarding Valuation of Investments Based on Investee Financial Results, of PCAOB AS 1105, Audit Evidence
Agenda Item 2D – AU-C Section 501, Audit Evidence — Specific Considerations for Selected Items
Agenda Item 2E – Executive Summary of the Proposed SAS
Agenda Item 2F – Proposed Statement on Quality Management Standards Amendments to QM Sections 10, A Firm’s System of Quality Management, and 20, Engagement Quality Reviews
Agenda Item 3 – Attestation Standards
Agenda Item 3 – Discussion Memorandum
Agenda Item 3A – Draft proposed changes to the attestation standards to conform to the suite of quality management standards
Agenda Item 3B – Document mapping requirements from SAS No. 146 and SSARS No. 26 to the proposed changes to the attestation standards to conform to the suite of quality management standards
Agenda Item 3C – Document indicating how the proposed changes to the attestation standards conform with the revisions to ISAE 3000 (Revised)
Agenda Item 4 – Sustainability Standards
Agenda Item 4 – Discussion Memorandum
Agenda Item 5 – Fraud/GC Research
Agenda Item 5 – Fraud/GC Research Update slides
Agenda Item 6 – Fraud
Agenda Item 6 – Discussion Memorandum
Agenda Item 7 – LCE
Agenda Item 7 – Discussion Memorandum
Agenda Item 7A – Analysis of requirements in AU-C section 200 against the alternative standards
Agenda Item 7B – Analysis of requirements in AU-C section 210 against the alternative standards
Agenda Item 7C – Analysis of requirements in AU-C section 220 against the alternative standards
Agenda Item 7D – Analysis of requirements in AU-C section 260 against the alternative standards
Agenda Item 7E – Analysis of requirements in AU-C section 265 against the alternative standards
Agenda Item 7F – Analysis of requirements in AU-C section 300 against the alternative standards
Agenda Item 8 – Technology
Agenda Item 8 – Technology Update slides
Agenda Item 9 – Audit Evidence
Agenda Item 9 – Audit Evidence Update slides
Agenda Item 10 – Task Force Updates
Agenda Item 10 – Task Force Updates slides
Agenda Item 11 – Work Plan Update
Agenda Item 11 – Work Plan slides
Agenda Item 11A – ASB Operating Policies Document
Agenda Item 11B – ASB Operating Policies December 2021 compared to Jan 23