Meeting Agenda and Materials for January 11-14, 2010, ASB Meeting 

Meeting Date: January 11–14, 2010
Place: Amelia Island, FL
Amelia Island Plantation
6800 First Coast Highway
Amelia Island, Fl 32034

Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.

Agenda

• Agenda Item #1 - Service Organizations SSAE
  • Discussion Memorandum
  • Agenda Item 1A - Proposed SSAE (clean)
  • Agenda Item 1B - Proposed SSAE (marked from the draft presented at the October 2009 ASB meeting)
• Agenda Item #2 - Service Organizations SAS
  • Discussion Memorandum
  • Agenda Item 2A - Proposed SAS (clean)
  • Agenda Item 2B - Proposed SAS (marked from the July 2009 draft of the proposed SAS)
• Agenda Item #3 - Omitted Procedures
  • Discussion Memorandum
  • Agenda Item 3A - Proposed SAS and introductory material (clean)
  • Agenda Item 3B - Draft of the proposed SAS (marked from the October 2009 ASB meeting)
  • Agenda Item 3C - Mapping document of SAS No. 46
• Agenda Item #4 - Interim Financial Information
  • Discussion Memorandum
  • Agenda Item 4A - Proposed SAS Interim Financial Information (Redrafted)
• Agenda Item #5 - Audit Sampling
  • Discussion Memorandum
  • Agenda Item 5A - Comment Letter Analysis
  • Agenda Item 5C - Proposed SAS (clean)
  • Agenda Item 5D - Proposed SAS (marked)
  • Agenda Item 5E - Exposure Draft
  • Agenda Item 5F - Comment Letters
• Agenda Item #6 - Laws & Regulations
  • Discussion Memorandum
  • Agenda Item 6A - Proposed SAS (clean)
  • Agenda Item 6B - Proposed SAS (marked from the exposure draft)
  • Agenda Item 6C - List of Respondents and All Letters Received
  • Agenda Item 6D - Comment Letter Analysis
• Agenda Item #8 - Consistency
  • Discussion Memorandum
  • Agenda Item 8A - Exposure Draft Consistency of Financial Statements
  • Agenda Item 8B - Proposed SAS Consistency of Financial Statements (marked to reflect changes from October 2009 ASB meeting)
  • Agenda Item 8C - Matrix comparing PCAOB AS 6, proposed SAS, and AU 420
  • Agenda Item 8D - Mapping of extant AU 420, Consistency of Application of Generally Accepted Accounting Principles
• Agenda Item #9 - Fraud
  • Discussion Memorandum
  • Agenda Item 9A - Revised Draft of Proposed SAS (marked since ED release)
  • Agenda Item 9B - Revised Draft of Proposed SAS (clean)
  • Agenda Item 9C - Comment Letter Analysis
  • Agenda Item 9E - Mapping Document and Disposition of Requirements (marked since ED release)
  • Agenda Item 9F - Comment Letters Received (18)
• Agenda Item #10 - Initial Engagements
  • Discussion Memorandum
  • Agenda Item 10A - Proposed SAS marked from the ED
  • Agenda Item 10B - Proposed SAS clean copy
  • Agenda Item 10C - Comment Letter Analysis
  • Agenda Item 10D - All letters received
• Agenda Item #11 - External Confirmations
  • Discussion Memorandum
  • Agenda Item 11A - Summary of Comments Received and Proposed Changes to the Exposure Draft
  • Agenda Item 11B - Proposed SAS (clean)
  • Agenda Item 11C - Proposed SAS (marked from the exposure draft)
  • Agenda Item 11D - Proposed SAS (marked from the exposure draft)
  • Agenda Item 11F - Mapping of extant AU 330 to the proposed SAS
  • Agenda Item 11H - All Letters Received
• Agenda Item #12 - Going Concern
  • Discussion Memorandum
  • Agenda Item 12A - Clean draft of the proposed SAS
  • Agenda Item 12C - Mapping of extant AU 341 to the proposed SAS
• Agenda Item #13 - AU Section 711 Redrafted
  • Discussion Memorandum
  • Agenda Item 13A - Proposed SAS Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933
  • Agenda Item 13B - Matrix of Extant SAS and Proposed SAS
  • Agenda Item 13C - Mapping Document and Disposition of Requirements
• Agenda Item #14 - Auditor’s Report Research
  • Discussion Memorandum
• Updated Agenda Materials
  
  • Updated Agenda Item 1A
  • Updated Agenda Item 2A
  • Updated Agenda Item 3A
  • Updated Agenda Item 6A
  • Updated Agenda Item 8A