ASB Meeting Agenda and Materials October 2016

Meeting Date: October 17-20, 2016
Atlanta, GA

Grand Hyatt Atlanta
3300 Peachtree Rd, NE
Atlanta, GA  30305 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 404-237-1234. Agenda

• Agenda Item 1 - Going Concern
  • Discussion Memorandum
  • Agenda Item 1A-Proposed AU-C section 570 (marked from the Exposure Draft)
  • Agenda Item 1B-Comment Letter Analysis (for reference purposes only)
• Agenda Item 2 - Auditor Reporting:  DOL
  • Discussion Memorandum
  • Agenda Item 2A-Proposed SAS, Special Considerations-Audits of Employee Benefit Plan Financial Statements Subject to ERISA (clean)
  • Agenda Item 2B-Proposed SAS, Special Considerations-Audits of Employee Benefit Plan Financial Statements Subject to ERISA (marked to reflect changes from August ASB meeting)
• Agenda Item 3 - Other Information
  • Discussion Memorandum
  • Agenda Item 3A-Draft proposed standard showing requirements and application guidance in side-to-side format - redline to show changes from ISA 720 (Revised)
  • Agenda Item 3B-Matrix comparing ISA 720, extant AU-C section 720 and Proposed SAS 
• Agenda Item 4 - Auditor Reporting
  • Discussion Memorandum
  • Agenda Item 4A-Proposed SAS marked to reflect changes from extant AU-C 700
  • Agenda Item 4B-ISA 700 (Revised) marked to reflect differences from proposed SAS
  • Agenda Item 4C-Illustrative report (proposed SAS)
  • Agenda Item 4D-Illustrative report (proposed SAS marked to extant report)
• Agenda Item 5 - Specified Procedures
  • Discussion Memorandum
  • Agenda Item 5A-Draft proposed standard, Specified Procedures - clean
  • Agenda Item 5B-Draft proposed standard, Specified Procedures - redline to show changes made to the draft presented to the ASB at its meeting in August 2016
  • Agenda Item 5C-Draft proposed standard, Concepts Common to All Direct Engagements
• Agenda item 6 - Direct Engagements
  • Discussion Memorandum
  • Agenda Item 6A-Draft of a proposed attestation standard entitled Direct Engagements
  • Agenda Item 6B-A matrix that maps the introductory and requirement paragraphs of AT-C sections 105, 205, and 210 (the first column) to the related paragraphs in CSAE 3001 (the third column).  The middle column is a marked draft of the first column showing the changes made to AT-C sections 105, 205, and 210 to create the proposed attestation standard
  • Agenda Item 6C-A matrix that maps the application paragraphs of AT-C sections 105, 205, and 210 (the first column) to the related paragraphs in CSAE 3001 (the third column).  The middle column is a marked draft of the first column showing the changes made to AT-C sections 105, 2015, and 210 to create the proposed attestation standard
  • Agenda Item 6D-Examples of direct engagements