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Home Research Standards Audit & Attest Standards Auditing Standards Board Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting

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Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting

Published April 30, 2010

Meeting Date: May 3–6, 2010
Place: Fort Worth, TX

Hilton Fort Worth
815 Main Street
Fort Worth, TX 76102

Hotel phone and reservations:	817-870-2100

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

Chair's Report
- Clarity Project Update

Agenda Item #1 – Letters for Underwriters
Agenda Item #2 - Filings With the SEC Under the Securities Act of 1933
Agenda Item #3 - Association with Financial Statements
- Discussion Memorandum
- Agenda Item 3A - Mapping of AU section 504 to SSARS
- Agenda Item 3B - Proposed materials for May ARSC meeting relating to Association

Agenda Item #4 -Interim Financial Statements
Agenda Item #5 - Subsequent Events
Agenda Item #6 - Group Audits
Agenda Item #7 - Quality Control - SQCS
- Discussion Memorandum
- Agenda Item 7A - Summary of Comments Received on Exposure Drafts
- Agenda Item 7B - Analysis of Comments Received on Exposure Drafts
- Agenda Item 7C - Proposed SAS Quality Control for an Audit of Financial Statements – marked from Exposure Draft
- Agenda Item 7D - Proposed SAS Quality Control for an Audit of Financial Statements – clean
- Agenda Item 7E - Matrix: Proposed SAS Quality Control for an Audit of Financial Statements, and ISA
- Agenda Item 7F - Proposed SQCS A Firm’s System of Quality Control – marked from Exposure Draft
- Agenda Item 7G - Proposed SQCS A Firm’s System of Quality Control – clean
- Agenda Item 7H - Matrix: Proposed SQCS A Firm’s System of Quality Control, ISQC1 and SQCS7 – marked for changes from both
- Agenda Item 7I - Comment Letters:
  - Letters of Comment on Exposure Drafts of Proposed Statement on Quality Control Standards, A Firm's System of Quality Control (Redrafted)
  - Letters of Comment on Exposure Drafts of Proposed Statement on Auditing Standards, Quality Control for an Audit of Financial Statements

Agenda Item #8 – Special Reports
- Discussion Memorandum
- Special Purpose Frameworks
- Single Financial Statements and Elements, Accounts or Items
- Summary Financial Statements
- Comment Letters
  - Letters of Comment on Exposure Draft of Proposed Statements on Auditing Standards, Special Considerations - Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks; and Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
  - Letters of Comment on the Exposure Draft of Proposed Statements on Auditing Standards, Engagements to Report on Summary Financial Statements

Agenda Item #9 - Related Parties
Agenda Item #10 - Auditing Accounting Estimates

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