ASB Meeting Agenda and Materials October 2015
Meeting Date: October 13-15, 2015
New Orleans, LA
Hilton New Orleans St. Charles Hotel
333 St. Charles Avenue
New Orleans, LA 70130
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. Please call the hotel at 504-378-2800 to make your reservation.
Agenda
- Agenda Item #1 - Attestation Standards (Chapters 1-7)
- 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 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 2 - Service Organizations
- Agenda Item 3 - Direct Engagements
- Discussion Memorandum
- Agenda Item 3A-Chapter 1, "Concepts Common to All Attestation Engagements," of the proposed clarified attestation standards, modified to accommodate chapters 9 and 10
- Agenda Item 3B-Chapter 9, "Direct Examination Engagements," of the proposed clarified attestation standards (This is a reasonable assurance engagement.)
- Agenda Item 3C-Chapter 10, Specified Procedures Engagements," of the proposed clarified attestation standards. (This engagement is similar to an agreed-upon procedures engagement; however, either the practitioner or the responsible party may designate the procedures, and use of the report would not be restricted (The task force has not yet discussed this chapter)
- Agenda Item 3D-Final Canadian Standard on Assurance Engagements (CSAE) 3001, Direct Engagements
- Agenda Item 3E-Staff Q&A regarding the applicability of AICPA standards to GAO performance audits
- Agenda Item 4 - ERISA Reports
- Agenda Item 5 - Going Concern