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ASB meeting agenda and materials Jan. 30 – 31, 2023

Jan 01, 2023 · 297.5 KB Download

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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

Download the pdf file of July ASB Meeting Highlights

File name: 202207-asb-highlights.pdf

Download the pdf file of October ASB Meeting Highlights

File name: 202210-asb-highlights.pdf

Download the pdf file of the ASB meeting agenda

File name: 202301-asb-agenda.pdf

Download the pdf file of ASB materials

File name: 202301-asb-materials.pdf

Download the zip file of agenda item 2

File name: 202301-asb-item2.zip

Download the zip file agenda item 3

File name: agenda-item-3.zip

Download the pdf file of agenda item 4

File name: 2023-01-asb-item4.pdf

Download the pdf file of agenda item 5

File name: 202301-asb-item5.pdf

Download the pdf file agenda item 6

File name: 202301-asb-item6.pdf

Download the zip file agenda item 7

File name: agenda-item-7.zip

Download the pdf file of agenda item 8

File name: 202301-asb-item8.pdf

Download the pdf file of agenda item 9

File name: 202301-asb-item9.pdf

Download the pdf file of agenda item 10

File name: 202301-asb-item10.pdf

Download the zip file of agenda item 11

File name: agenda-item-11.zip

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