ASB Meeting Agenda and Materials January 2017

Meeting Date: January 9-12, 2017
Fort Lauderdale, FL

The Ritz Carlton, Ft. Lauderdale
1 North Fort Lauderdale Beach Boulevard
Ft. Lauderdale, FL  33304 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reservations online or you can call the hotel at 1-800-241-3333. Agenda

• Agenda Item 1 - Going Concern
  • Discussion Memorandum
  • Agenda Item 1A-Proposed SAS (marked from ASB meeting)
  • Agenda Item 1B-Proposed SAS (marked from Exposure Draft) for reference purpose only
• Agenda Item 2 - Auditor Reporting:  DOL
  • Discussion Memorandum
  • Agenda Item 2A-Proposed SAS Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (clean)
  • Agenda Item 2B-Proposed SAS Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (marked to October 2016 ASB meeting)
  • Agenda Item 2C-Wrap Document (for reference purposes to be updated based on ASB discussions)
  • Agenda Item 2D-Proposed amendments to various sections in Statement on Auditing Standards No. 122, Statements on Auditing Standards:  Clarification and Recodification, as amended. 
• Agenda Item 3 - Exempt Securities
  • Discussion Memorandum
  • Agenda Item 3A-Proposed SAS (marked from Exposure Draft)
  • Agenda Item 3B-Proposed SAS (clean)
  • Agenda Item 3C-Analysis of Comments Received (for reference only)
• Agenda Item 4 - Selected Procedures
  • Discussion Memorandum
  • Agenda Item 4A-Draft proposed standard, Specified Procedures
• Agenda Item 5 - Other Information
  • Discussion Memorandum
  • Agenda Item 5A-Draft proposed standard showing requirements and application guidance in side-to-side format - redline to show changes from ISA 720 (Revised)
  • Agenda Item 5B-Comparison of ISA 720 (Revised), extant AU-C section 720, and the draft proposed standard
• Agenda Item 6 - Auditor Reporting
  • Discussion Memorandum
  • Agenda Item 6A-Proposed AU-C 701, Communicating Key Audit Matters in the Independent Auditor's Report, marked to reflect changes from ISA 701
  • Agenda Item 6B-ISA 701 (clean)
  • Agenda Item 6C-Determining and Communicating Key Audit Matters diagram (prepared by the IAASB Auditor Reporting Implementation Working Group)