Meeting Agenda and Materials for November 14-16, 2017 ARSC Meeting

Accounting and Review Services Committee meeting November 14-16, 2017 in Savannah, GA

Meeting Agenda

  • Agenda Item #1 – Discussion Memorandum – Consideration of Proposed Revisions to AT-C sections 105 and 210
  • Agenda Item #2 – Discussion Memorandum – Performance of a Review in an Electronic Environment
  • Agenda Item #3 – Discussion Memorandum – Response with identified misstatements are material and pervasive in a review engagement
  • Agenda Item #4 – Discussion Memorandum – Incremental procedures for Reviews Performed in Accordance with ISRE 2400 (Revised)
  • Agenda Item #4A - Draft non-authoritative summary “Incremental Procedures Required to be Performed if a Review is to be Conducted in Accordance with SSARSs and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements”
  • Agenda Item #4B - Side-by-side comparison of ISRE 2400 (Revised) requirements to AR-C section 90 with summary of ARSC consideration from May 2017 meeting