ARSC May 2019 Meeting agenda and materials
Meeting agenda and materials for the Accounting and Review Services Committee May 7-8, 2019 Meeting in Washington, DC.
- Agenda Item #1 – Discussion Memorandum – Materiality – Adverse Conclusions – SPFs
- Agenda Item #1A - Proposed SSARS, Materiality In a Review of Financial Statements; Adverse Conclusions; and Special Purpose Frameworks – redline to show changes from the January 2019 draft
- Agenda Item #1B - Proposed SSARS, Materiality In a Review of Financial Statements; Adverse Conclusions; and Special Purpose Frameworks – clean
- Agenda Item #1C - Proposed wrap document
- Agenda Item #1D - Mapping document comparing ISRE 2400 (Revised) and extant AR-C sections 60 and 90 to proposed revisions to AR-C sections 60 and 90
- Agenda Item #2 – Discussion Memorandum – Revisions to AT-C sections 210 and 215
- Agenda Item #2A - Proposed revised AT-C Section 105, Concepts Common to All Attestation Engagements, marked to show changes from the exposure draft
- Agenda Item #2B - Proposed revised AT-C section 210, Limited Assurance Engagements, marked to show changes from the exposure draft
- Agenda Item #2C - Proposed revised AT-C section 215, Agreed-Upon Procedures Engagements, marked to show changes from the exposure draft
- Agenda Item #2D - Proposed revised AT-C section 215, Agreed-Upon Procedures Engagements, marked to show changes from extant AT-C section 215
- Agenda Item #2E - Summary of comments on the ED and responses
- Agenda Item #3 – Discussion Memorandum – Review Engagement Guidance
