ASB Meeting Agenda and Materials November 2015
Meeting Date: November 23, 2015
Place: Via Conference Call
Time: 1:00pm - 5:00pm (Eastern Time Zone)
Meeting dial in information will be sent to registrants
Agenda
- Agenda Item #1 - Attestation Standards
- Discussion Memorandum
- Agenda Item 1A-"Preface to the Attestation Standards"
- Agenda Item 1B-Chapter 1, "Concepts Common to All Attestation Engagements"
- Agenda Item 1C-Chapter 2 "Examination Engagements"
- Agenda Item 1D-Chapter 3 "Review Engagements"
- Agenda Item 1E-Chapter 4 "Agreed-Upon Procedures Engagements"
- Agenda Item 1F-Chapter 5, "Financial Forecasts and Projections," which was renamed "Prospective Financial Information" at the January 2015 ASB meeting (clarifies AT section 301)
- Agenda Item 1G-Chapter 6, "Reporting on Pro Forma Financial Information," (clarifies AT section 401)
- Agenda Item 1H-Chapter 7, "Compliance Attestation," (clarifies AT section 601)
- Agenda Item 1I-Chapter 8, "Reporting on an Examination of Controls at a Service Organization Relevant to user Entities' Internal Control Over Financial Reporting"
- Agenda Item #2 - Amendment to AU-C 700