Meeting Agenda and Materials for July 26-29, 2010, ASB Meeting 

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

Agenda

• Agenda Item #1 - Internal Control
  • Discussion Memorandum
  • Agenda Item 1A - Proposed SAS (marked from exposure)
  • Agenda Item 1B -Proposed SAS (clean)
  • Agenda Iem 1C - Matrix comparing ISA 265, the proposed SAS, and SAS No. 115
  • Agenda Item 1D - Mapping document of SAS No. 115
  • Agenda Item 1E - Summary of comments on the exposure draft
• Agenda Item #2 – Quality Control Discussion Memorandum
  • Agenda Item 2A - Proposed SQCS A Firm’s System of Quality Control – marked from May draft
  • Agenda Item 2B - Proposed SQCS A Firm’s System of Quality Control – clean
  • Agenda Item 2C - Matrix: Proposed SQCS A Firm’s System of Quality Control, ISQC1 and SQCS2 – marked for changes from both
  • Agenda Item 2D - Proposed SAS Quality Control for an Audit of Financial Statements – marked from May draft
  • Agenda Item 2E - Proposed SAS Quality Control for an Audit of Financial Statements – clean
  • Agenda Item 2F - Matrix: Proposed SAS Quality Control for an Audit of Financial Statements, and ISA
  • Agenda Item 2G - Summary of Group Engagement Partner Requirements in Proposed SAS Quality Control for an Audit of Financial Statements
• Agenda Item #3 - Related Parties
  • Discussion Memorandum
  • Agenda Item 3A - Draft proposed SAS, Related Parties (clean)
  • Agenda Item 3B - Draft proposed SAS, Related Parties (redline to show proposed changes from draft included in the May 2010 ASB meeting materials)
  • Agenda Item 3C - Matrix comparing ISA 550 to the Proposed SAS and extant AU 334
  • Agenda Item 3D - Mapping AU 334
• Agenda Item # 4 - Group Audit
  • Discussion Memorandum
  • Agenda Item 4A - Proposed SAS marked from May meeting
  • Agenda Item 4B - Proposed SAS - clean
  • Agenda Item 4C - Matrix: ISA 600-Proposed SAS-AU 543
  • Agenda Item 4D - Mapping AU 543 to Proposed SAS
• Agenda Item #5 - Audit Sampling
  • Discussion Memorandum
  • Agenda Item 5A - Proposed SAS (Marked from ASB meeting)
  • Agenda Item 5B - Proposed SAS (Marked form ED)
  • Agenda Item 5C - Proposed SAS (Clean)
  • Agenda Item 5D - Matrix
  • Agenda Item 5E - Exhibit B
• Agenda Item #6 - Estimates
  • Discussion Memorandum
  • Agenda Item 6A - Proposed SAS (Marked from the ASB meeting) July 2010
  • Agenda Item 6B - Proposed SAS (Marked from the ED) July 2010
  • Agenda Item 6C - Proposed SAS (Clean) July 2010
  • Agenda Item 6D - Matrix July 2010
  • Agenda Item 6E - Exhibit B
• Agenda Item #7 - Financial Statements for Use in Other Countries
  • Discussion Memorandum
  • Agenda Item 7A – Proposed SAS (Marked from Exposure)
  • Agenda Item 7B – Proposed SAS (Clean)
  • Agenda Item 7C – Matrix
  • Agenda Item 7D – Comments letters
• Agemda Item #8 - Restricted Use Reports
  • Discussion Memorandum
• Agenda Item #9 - Special Purpose Frameworks
  • Discussion Memorandum
  • Agenda Item 9A - Issues Paper, Special Purpose Frameworks
  • Agenda Item 9B - Proposed SAS, Special Purpose Frameworks (Marked from May 2010)
  • Agenda Item 9C - Proposed SAS, Special Purpose Frameworks (Clean)
• Agenda Item #11 - Compliance Reports
  • Discussion Memorandum
  • Agenda Item 11A - Reporting on Compliance - Issues Paper
  • Agenda Item 11B - Reporting on Compliance - Comment Letter Analysis
  • Agenda Item 11C - Proposed SAS, Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statetements (Redrafted) (marked from exposure draft)
  • Agenda Item 11D - Proposed SAS, Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements (Redrafted) (clean)
  • Agenda Item 11E - Matrix comparing proposed SAS to extant AU 623.19-.21
  • Agenda Item 11F - comment letters on Reporting on Compliance
• Agenda Item #12 - Omitted Procedures
  • Discussion Memorandum
  • Agenda Item 12A - Draft of proposed SAS marked from the exposure draft
  • Agenda Item 12B - clean draft of the proposed SAS
  • Agenda Item 12C - Mapping document showing the disposition of the requirements in SAS No. 46 in the proposed SAS
  • Agenda Item 12D - Summary of comments on the exposure draft