ARSC May 2018 Meeting Agenda and Materials

Meeting agenda and materials for the Accounting and Review Services Committee May 8-10, 2018 Meeting in Austin, TX.

Meeting Agenda

  • Agenda Item #1-Discussion Memorandum - Revisions to AT-C sections 105, 210, and 215
    • Agenda Item #1A- Extant AT-C Section 105, Concepts Common to All Attestation Engagements, marked to show changes resulting in the May 2018 draft
    • Agenda Item #1B- Extant AT-C section 210, Limited Assurance Engagements, marked to show changes resulting in the May 2018 draft
    • Agenda Item #1C- Extant AT-C section 215, Agreed-Upon Procedures Engagements, marked to show changes resulting from the proposed May 2018 draft
    • Agenda Item #1D- Clean draft of AT-C Section 105, dated May 2018
    • Agenda Item #1E- Clean draft of AT-C section 210, dated May 2018
    • Agenda Item #1F- Clean draft of AT-C section 215, dated May 2018
    • Agenda Item #1G- Mapping of the requirements in International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information to the related paragraphs in proposed AT-C sections 105, 205, and 210
  • Agenda Item #2-Discussion Memorandum – Proposed Revisions to AR-C sections 60 and 90 for Convergence with ISRE 2400 (Revised)
    • Agenda Item #2A- Proposed revised AR-C section 60 – Redline to show edits from extant
    • Agenda Item #2B- Proposed revised AR-C section 90 – Redline to show edits from extant
    • Agenda Item #2C- Mapping document – ISRE 2400 (Revised) to AR-C sections 60 and 90