ASB Meeting Agenda and Materials October 2017
Meeting Date: 16-19, 2017
Dallas, TX
Warwick Melrose - Dallas
3015 Oak Lawn Ave.
Dallas, TX 75219 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 1-800-521-7172.
Agenda Item 1 – Direct Engagements
- Discussion Memorandum
- Agenda Item 1A- Draft revised AT-C section 105, Concepts Common to All Attestation Engagements – Marked to show proposed changes to extant AT-C 105
- Agenda Item 1B- Draft revised AT-C section 205, Examination Engagements – Marked to show proposed changes to extant AT-C 205
- Agenda Item 1C- Draft revised AT-C section 210, Limited Assurance Engagements – Marked to show proposed changes to extant AT-C 210
Agenda Item 2 – Convergence: PCAOB
- Discussion Memorandum
- Agenda Item 2A – AS 18 (AS 2410) Compared to Requirements of GAAS
- Agenda Item 2B – AS 16 (AS 1301) Compared to Requirements of GAAS
- Agenda Item 2C – AS 17 (AS 2701) Compared to Requirements of GAAS
- Agenda Item 2D – AS 18 Conforming Amendments Compared to GAAS
- Agenda Item 2E – AS 16 Conforming Amendments Compared to GAAS (note: unchanged from July agenda materials)
- Agenda Item 2F – AS 17 Conforming Amendments Compared to GAAS (note: unchanged from July agenda materials)
- Agenda Item 2G – All amendments by AU-C section
- Agenda Item 2H – proposed Omnibus SAS (including wrap material)
- Agenda Item 2I – Supplement: AU-C 550 with proposed amendments
- Agenda Item 2J – Supplement: AU-C 240 and 260 with proposed amendments
- Agenda Item 2K – Supplement: AU-C 725 with proposed amendments
Agenda Item 4 - Materiality
Agenda Item 5 - Outreach
Agenda Item 6 – Auditor’s Reports: DOL and ERISA
Agenda Item 7 – AU-C 315
