ASB Meeting Agenda and Materials July 2017
Meeting Date: July 17-20, 2017
Denver, CO
The Inverness Hotel and Conference Center
200 Inverness Drive West
Englewood, CO 80112
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. Please contact the hotel at 1-800-346-4891 to make your reservation. Agenda
- Agenda Item 1 - Auditor Reporting
- Discussion Memorandum
- Agenda Item 1A-Proposed SAS, Forming an Opinion and Reporting on Financial Statements (marked to October 2016 ASB meeting)
- Agenda Item 1B-Proposed SAS, Communicating Key Audit Matters in the Independent Auditor's Report (marked to January 2017 ASB meeting)
- Agenda Item 1C-Proposed SAS, Modifications to the Opinion in the Independent Auditor's Report (marked to May 2017 ASB meeting)
- Agenda Item 1D-Proposed SAS, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report (marked to May 2017 ASB meeting)
- Agenda Item 1E-Proposed SAS, The Auditor's Communication With Those Charged With Governance (marked to May 2017 ASB meeting)
- Agenda Item 1F-(marked) Proposed Amendments to various AU-C sections (marked to May 2017 ASB Meeting)
- Agenda Item 1F-(clean) Proposed Amendments to various AU-C sections
- Agenda Item 1G-Proposed amendments to SAS 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (marked to May 2017 ASB meeting)
- Agenda Item 1H (700)-Illustrative reports for proposed SAS, Forming an Opinion and Reporting on Financial Statements (marked to extant)
- Agenda Item 1H (705)-Illustrative reports for proposed SAS, Modifications to the Opinion in the Independent Auditor's Report (marked to extant)
- Agenda Item 1H (706)-Illustrative reports for proposed SAS, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report (marked to extant)
- Agenda Item 1H (600)-Illustrative reports for AU-C section 600, Special Considerations-Audits of Group Financial Statements (including the Work of Component Auditors) (marked to extant)
- Agenda Item 1I-Wrap document
- Agenda Item 1J (1)-Clean versions of agenda items 1A, 1C-1E (for informational purposes only for those who wish to see or use a clean version of the documents)
- Agenda Item 1A-Proposed SAS, Forming an Opinion and Reporting on Financial Statements (clean version)
- Agenda Item 1C-Proposed SAS, Modifications to the Opinion in the Independent Auditor's Report (clean version)
- Agenda Item 1D-Proposed SAS, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report (clean version)
- Agenda Item 1E-Proposed SAS, The Auditor's Communication With Those Charged With Governance (clean version)
- Agenda Item 1J (2)-Clean version of agenda item 1B (for informational purposes only for those who wish to see or use a clean version of the documents)
- Agenda Item 1K (260)-Comparison of proposed SAS, The Auditor's Communication with Those Charged With Governance to ISA 260 (Revised) and extant AU-C section 260
- Agenda Item 1K (700)-Comparison of proposed SAS, Forming an Opinion and Reporting on Financial Statements to ISA 700 (Revised) and extant AU-C section 700
- Agenda Item 1K (701)-Comparison of proposed SAS, Communicating Key Audit Matters in the Independent Auditor's Report to ISA 701
- Agenda Item 1K (705)-Comparison of proposed SAS, Modifications to the Opinion in the Independent Auditor's Report to ISA 705 (Revised) and extant AU-C section 705
- Agenda Item 1K (706)-Comparison of proposed SAS, Emphasis-of-Matter paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report to ISA 706 (Revised) and extant AU-C section 706
- Agenda Item 2 - Other Information
- Discussion Memorandum
- Agenda Item 2A-Clean version of the proposed revised Au-C section 720 with requirements and application guidance in side-by-side format
- Agenda Item 2B-Redline version of the proposed revised AU-C section 720 with requirements and application guidance in side-by-side format. Revisions to the draft from the May 2017 ASB meeting are highlighted
- Agenda Item 2C-Matrix comparing ISA 720 (Revised), extant AU-C section 720, and the proposed revised AU-C section 720
- Agenda Item 2D-Draft wrap document
- Agenda Item 3 - Convergence: PCAOB
- Disclosures
- PCAOB
- Agenda Item 4 - Quality Control
- Agenda Item 6 -Specified Procedures