Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting 

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• Agenda Item #1 – Confirmations
  • Discussion Memorandum
  • Agenda Item 1A - Proposed SAS (clean)
  • Agenda Item 1B - Proposed SAS (marked from the January 2010 meeting)
  • Agenda Item 1C - Matrix comparing proposed SAS with ISA 505
  • Agenda Item 1D - Mapping of extant AU 330 to the proposed SAS
  • Agenda Item 1E - Matrix comparing Conforming Amendments to AU 318 to ISA 330
• Agenda Item #2 - Comfort Letters
  • Discussion Memorandum
  • Agenda Item 2A - Proposed SAS Letters for Underwriters and Certain Other Requesting Parties (Clean) with exposure draft wrap
  • Agenda Item 2B - Proposed SAS marked against May 6 draft
  • Agenda Item 2C - Proposed SAS marked against AU section 634
  • Agenda Item 2D - Exhibit 2, Examples (marked from extant)
• Agenda Item #3 - Fraud
  • Discussion Memorandum
  • Agenda Item 3A - Revised Draft of Proposed SAS – Marked From January 2010 Draft
  • Agenda Item 3B - Revised Draft of Proposed SAS – Clean
  • Agenda Item 3C - Matrix of ISA 240, Proposed SAS, and AU section 316 – Updated Since January 2010
  • Agenda Item 3D - Mapping document and disposition of requirements – Updated Since January 2010
• Agenda Item #4 - Initial Engagements
  • Discussion Memorandum
  • Agenda Item 4A - Proposed SAS marked from the January 2010 document
  • Agenda Item 4B - Proposed SAS clean copy
  • Agenda Item 4C - Matrix comparing revised proposed SAS with ISA 510 and extant AU 315 Analysis
  • Agenda Item 4D - Mapping of AU 315 and disposition of requirements
• Agenda Item #5 - Subsequent Events
  • Discussion Memorandum
  • Agenda Item 5A - Issues Paper
  • Agenda Item 5B - Proposed SAS (Marked from May 2010)
  • Agenda Item 5C - Proposed SAS (Clean)
  • Agenda Item 5D - Matrix of ISA 560, proposed SAS, and extant standards
  • Agenda Item 5E - Mapping of extant standards to proposed SAS
• Agenda Item #6 - Terms & Reps
  • Discussion Memorandum
  • Agenda Item 6A - Summary of Comments Received on Exposure Drafts
  • Agenda Item 6B - Analysis of Comments Received on Exposure Drafts
  • Agenda Item 6C - Proposed SAS Terms of Engagement – clean
  • Agenda Item 6D - Proposed SAS Terms of Engagement – marked from Exposure Draft
  • Agenda Item 6E - Matrix: Proposed SAS Terms of Engagement, ISA 210 and paragraphs .08-.10 of AU section 311 and paragraphs .03-.10 of AU section 315
  • Agenda Item 6F - Proposed SAS Written Representations – clean
  • Agenda Item 6G - Proposed SAS Written Representations – marked from Exposure Draft
  • Agenda Item 6H - Matrix: Proposed SAS Written Representations, ISA 580 and AU section 333
  • Agenda Item 6I - comment letters
• Agenda Item #7 – Analytical Procedures
  • Discussion Memorandum
  • Agenda Item 7A - Summary of comment letters received on the proposed SAS, Analytical Procedures
  • Agenda Item 7B - Draft proposed SAS, Analytical Procedures (clean)
  • Agenda Item 7C - Draft proposed SAS, Analytical Procedures (redline to show proposed changes from the exposure draft)
  • Agenda Item 7D - Matrix comparing ISA 520 to the Proposed SAS and extant AU 329
• Agenda Item #8 - Auditors Reports
  • Discussion Memorandum
  • Agenda Item 8A - Auditor’s Reports — Discussion Memorandum (Responses to Issues for Consideration)
  • Agenda Item 8B - Auditor’s Reports – Comment Letter Analysis (Issues for Consideration)
• Forming an Opinion and Reporting on Financial Statements
  • Agenda Item 8C - Issues Paper, Forming an Opinion
  • Agenda Item 8D - Comment Letter Analysis, Forming an Opinion
  • Agenda Item 8E - Proposed SAS, Forming an Opinion and Reporting on Financial Statements (marked from exposure draft)
  • Agenda Item 8F - Proposed SAS, Forming an Opinion and Reporting on Financial Statements (clean)
  • Agenda Item 8G - Matrix comparing ISA 700 and ISA 710, proposed SAS, and certain paragraphs of extant AU sections 508, 530, 410, and 411
• Modifications to the Opinion in the Independent Auditor’s Report
  • Agenda Item 8H - Issues Paper, Modifications
  • Agenda Item 8I - Comment Letter Analysis, Modifications
  • Agenda Item 8J - Proposed SAS, Modifications to the Opinion in the Independent Auditor’s Report (marked from exposure draft)
  • Agenda Item 8K - Proposed SAS, Modifications to the Opinion in the Independent Auditor’s Report (clean)
  • Agenda Item 8L - Matrix comparing ISA 705, proposed SAS, and certain paragraphs of extant AU 508 and 431
• Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • Agenda Item 8M - Issues Paper, EOM/OM Paragraphs
  • Agenda Item 8N - Comment Letter Analysis, EOM/OM Paragraphs
  • Agenda Item 8O - Proposed SAS, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (marked from exposure draft)
  • Agenda Item 8P - Proposed SAS, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (clean)
  • Agenda Item 8Q - Matrix comparing ISA 706, proposed SAS, and certain paragraphs of extant AU 508 and 532
  • Agenda Item 8R - comment letters on auditor reports
• Agenda Item #9 – Specialists
  • Discussion Memorandum
  • Agenda Item 9A - Comment Letter Analysis
  • Agenda Item 9B - Proposed SAS (marked from ED
  • Agenda Item 9C - Proposed SAS (Clean)
  • Agenda Item 9D - Matrix
  • Agenda Item 9E - Comment Letters
• Agenda Item #10 - Specific Items
  • Discussion Memorandum
  • Agenda Item 10A - Comment Letter Analysis
  • Agenda Item 10B - Proposed SAS (marked from ED)
  • Agenda Item 10C - Proposed SAS (Clean)
  • Agenda Item 10D - Matrix
  • Agenda Item 10E - Comment Letters
  • Agenda Item 10F - Appendix and Exhibits