Meeting Agenda and Materials for April 27-30, 2009, ASB Meeting 

Meeting Date: April 27–30, 2009
Place: New York, NY

AICPA
Boardroom
19th Floor
1211 Avenue of the Americas
New York, NY 10036

Agenda 

• Agenda Item #2 - Financial Statements for Use in Other Countries
  • Discussion Memorandum 
  • Agenda Item 2A - Proposed SAS Reporting on Financial Statements Prepared in Conformity with a Financial Reporting Framework Adopted in Another Country 
  • Agenda Item 2B - Matrix of Extant SAS and Proposed SAS 
  • Agenda Item 2C - Proposed SAS compared to December 2008 draft 
• Agenda Item #3 - Quality Control — SQCS & SAS
  • Discussion Memorandum 
  • SAS
    • Agenda Item 3A - Comparison of ISA 220 and proposed SAS 
    • Agenda Item 3B - Proposed SAS (clean) 
    • Agenda Item 3C - Proposed SAS marked from January Meeting 
    • Agenda Item 3D - Explanatory Memorandum, Exhibit and SAS Mapping Document 
  • SQCS
    • Agenda Item 3E - Comparison of ISQC 1, proposed SQCS and SQCS 7 
    • Agenda Item 3F - Proposed SQCS (clean) 
    • Agenda Item 3G - Proposed SQCS marked from January Meeting 
    • Agenda Item 3H - Explanatory Memorandum and Exhibit 
• Agenda Item #4 - Fair Values and Estimates
  • Discussion Memorandum 
  • Agenda Item 4A - Matrix April 2009 
  • Agenda Item 4B - Proposed SAS clean 
  • Agenda Item 4C - AU 332 Mapping 
  • Agenda Item 4D - AU 328 Mapping Document 
  • Agenda Item 4E - AU 342 Mapping Document 
• Agenda Item #5 - Auditor’s Reports – 700 Series
  • Discussion Memorandum 
  • Forming an Opinion and Reporting on Financial Statements
    • Item 5A - Issues Paper Forming an Opinion and Reporting on Financial Statements 
    • Item 5B - Matrix comparing ISA 700 and ISA 710, proposed SAS, and certain paragraphs of extant AU sections 508, 530, 532, 410, 411, 623 
    • Item 5C - Proposed SAS Forming an Opinion and Reporting on Financial Statements (clean) 
    • Agenda Item 5D - Proposed SAS Forming an Opinion and Reporting on Financial Statements (marked from January 2009) 
  • Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
    • Agenda Item 5E - Issues Paper Emphasis of Matter and Other Matter Paragraphs 
    • Agenda Item 5F - Matrix comparing ISA 706, proposed SAS, and certain paragraphs of extant AU 508 and 532 
    • Agenda Item 5G - Proposed SAS Emphasis of Matter Paragraphs and Other Matter Paragraphs In the Independent Auditor’s Report (clean) 
  • Modifications to the Opinion in the Independent Auditor’s Report
    • Agenda Item 5H - Issues Paper Modifications to the Opinion 
    • Agenda Item 5I - Matrix comparing ISA 705, proposed SAS, and certain paragraphs of extant AU 508 and 431 
    • Agenda Item 5J - Proposed SAS Modifications to the Opinion in the Independent Auditor’s Report (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 
  • Single Financial Statements and Elements, Accounts, or Items
    • Agenda Item 6E - Issues Paper Single Financial Statements and Elements, Accounts, or Items 
    • Agenda Item 6F - Matrix comparing ISA 805, proposed SAS, and extant AU 623 
    • Agenda Item 6G - Proposed SAS Single Financial Statements and Elements, Accounts, or Items 
  • Special Purpose Frameworks
    • Agenda Item 6H - Issues Paper Special Purpose Frameworks 
    • Agenda Item 6I - Matrix comparing ISA 800, proposed SAS, and extant AU 623 
    • Agenda Item 6J - Proposed SAS Special Purpose Frameworks 
    • Agenda Item 6K - Proposed SAS Special Purpose Frameworks (marked from January 2009) 
    • Agenda Item 6L - Mapping document of AU 623 
• Agenda Item #8 - Group Audits
  • Discussion Memorandum 
  • Agenda Item 8A - Proposed SAS - Standalone version 
  • Agenda Item 8B - Matrix: ISA 600 - Proposed SAS-AU 543 
  • Agenda Item 8C - Proposed SAS marked from January meeting 
  • Agenda Item 8D - Exhibits to the Proposed SAS 
• Agenda Item #9 - Other Audit Evidence
  • Discussion Memorandum 
  • Agenda Item 9A - Matrix 
  • Agenda Item 9B - Proposed SAS clean 
  • Agenda Item 9C - Appendix and Exhibits 
  • Agenda Item 9D - Mapping Document 
• Agenda Item #10 - Overall Objectives and Proposed Preface
  • Discussion Memorandum 
  • Agenda Item 10A - Summary of significant comments 
  • Agenda Item 10B - Analysis of comments by paragraph 
  • Agenda Item 10C - Revised draft of proposed Preface and SAS (Clean) 
  • Agenda Item 10D - Revised draft of proposed Preface and SAS (Markup from ED)
  • Agenda Item 10E - Matrix of ISA 200 and Proposed SAS 
  • Agenda Item 10F - Comment Letters