Meeting Agenda and Materials for June 22-25, 2009, ASB Meeting 

Meeting Date: June 22–25, 2009
Place: Boston, MA
Hilton Boston Back Bay
40 Dalton Street
Boston, MA 02115

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


Agenda

• Chair’s and Director’s Reports
  • Chair's Report
  • April 2009 Meeting Highlights 
• Agenda Item #1 - Compliance Audits
  • Discussion Memorandum
  • Agenda Item 1A - Issues Related to the Exposure Draft of the Proposed SAS Compliance Audits
  • Agenda Item 1B - (Clean Draft) Proposed SAS Compliance Audits
  • Agenda Item 1C - Proposed SAS Compliance Audits
  • Agenda Item 1D - Comment Letters on the Exposure Draft of the Proposed SAS Compliance Audits
• Agenda Item #2 - Terms/Reps
  • Discussion Memorandum
  • Agenda Item 2A - Matrix, Proposed SAS Terms of Engagement and ISA 210
  • Agenda Item 2B - Proposed SAS Terms of Engagement
  • Agenda Item 2C - Matrix, Proposed SAS Written Representations and ISA 580
  • Agenda Item 2D - Proposed SAS Written Representations
• Agenda Item #3 - Service Organizations
  • Discussion Memorandum
  • Agenda Item 3A - Issues Paper
  • Agenda Item 3B - Proposed SSAE (clean)
  • Agenda Item 3C - Proposed SSAE (marked from ED)
  • Agenda Item 3D - Matrix comparing the June 2009 draft of proposed ISAE 3402 and June 2009 draft of the proposed SSAE
  • Agenda Item 3E - Proposed ISAE 3402 (June 2009 draft marked from ED)
  • Agenda Item 3F - Summary of comment letters and their disposition
• Agenda Item #4 - Estimates
  • Discussion Memorandum
  • Agenda Item 4A - Matrix June 2009
  • Agenda Item 4B - Proposed SAS clean
  • Agenda Item 4C - Proposed SAS marked from ASB meeting
  • Agenda Item 4D - AU 332 Mapping
  • Agenda Item 4E - AU 328 Mapping Document
  • Agenda Item 4F - AU 342 Mapping Document
• Agenda Item #5 - Auditor’s Reports – 700 Series
  • Discussion Memorandum
  • Item 5A - Matrix comparing ISA 700 and ISA 710, proposed SAS, and certain paragraphs of extant AU sections 508, 530, 410, and 411
  • Item 5B - Proposed SAS Forming an Opinion and Reporting on Financial Statements (clean)
  • Item 5C - Proposed SAS Forming an Opinion and Reporting on Financial Statements (marked from April 2009)
  • Agenda Item 5D - Mapping of extant AU 508, Reports on Audited Financial Statements, and related interpretations to the proposed SAS
  • Agenda Item 5E - Mapping of extant AU 530, Dating of the Independent Auditor’s Report, to the proposed SAS
  • Item 5F - Mapping of extant AU 410, Adherence to Generally Accepted Accounting Principles, to the proposed SAS
  • Agenda Item 5G - Matrix comparing extant AU 623.19–.21 to proposed SAS
  • Agenda Item 5H - Proposed SAS Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements Related to Audited Financial Statements (clean)
• Agenda Item #6 - Special Reports – 800 Series
  • Discussion Memorandum
  • Summary Financial Statements
    • Agenda Item 6A - Issues Paper Summary Financial Statements
    • Agenda Item 6B - Matrix comparing ISA 810, proposed SAS, and extant AU 552
    • Agenda Item 6C - Mapping document of AU 552
    • Agenda Item 6D - Proposed SAS Summary Financial Statements
    • Agenda Item 6E - Proposed SAS Summary Financial Statements (marked from April 2009)
  • Single Financial Statements and Elements, Accounts, or Items
    • Agenda Item 6F - Issues Paper Single Financial Statements and Elements
    • Agenda Item 6G - Matrix comparing ISA 805, proposed SAS, and extant AU 623
    • Agenda Item 6H - Proposed SAS Single Financial Statements and Elements
    • Agenda Item 6I - Proposed SAS Single Financial Statements and Elements (marked from April 2009)
  • Special Purpose Frameworks
    • Agenda Item 6J - Issues Paper Special Purpose Frameworks
    • Agenda Item 6K - Matrix comparing ISA 800, proposed SAS, and extant AU 623
    • Agenda Item 6L - Mapping document of AU 544 and AU 623
    • Agenda Item 6M - Proposed SAS Special Purpose Frameworks
    • Agenda Item 6N - Proposed SAS Special Purpose Frameworks (marked from April 2009)
• Agenda Item #8 - Overall Objectives
  • Discussion Memorandum
  • Agenda Item 8A - Summary of significant comments
  • Agenda Item 8B - Analysis of comments by paragraph
  • Agenda Item 8C - Revised draft of proposed Preface and SAS (Clean)
  • Agenda Item 8D - Revised draft of proposed Preface and SAS (Markup from ED)
  • Agenda Item 8E - Matrix of ISA 200 and proposed SAS
  • Agenda Item 8F - Proposed conforming amendment to proposed Preface and SAS
  • Agenda Item 8G - Comment Letters
• Agenda Item #9 - Specific Items
  • Discussion Memorandum
  • Agenda Item 9A - Matrix
  • Agenda Item 9B - Proposed SAS clean
  • Agenda Item 9C - Proposed SAS clean marked from ASB meeting
  • Agenda Item 9D - Appendix and Exhibits
  • Agenda Item 9E - Mapping Document