ASB meeting agenda and materials July 20-22, 2021
Meeting Date: July 20-22, 2021
Place: Via VideoConference (Zoom) note: link for observing the meeting will be enabled immediately prior to start time of the event
Times are EST
ASB July 2021 meeting materials (one PDF file)
Agenda Item 1 – IAASB Update
Agenda Item 2 – Risk Assessment
- Agenda Item 2 – Risk Assessment Discussion Memorandum
- Agenda Item 2A – Proposed SAS, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment, marked from the Exposure Draft
- Agenda Item 2B – Comparison Matrix of Requirement Paragraphs, which includes the proposed SAS marked from ISA 315 (Revised 219), extant AU-C section 315, and AS 2110, Identifying and Assessing the Risks of Material Misstatement
- Agenda Item 2C – Draft of Executive Summary
Agenda Item 3 – Audits of LCE’s
Agenda Item 4 – Group Audits
- Agenda Item 4 –Discussion Memorandum: Group Audits
- Agenda Item 4A –AU-C section 600 with paragraphs on making reference highlighted
- Agenda Item 4B –Draft of ISA 600 (Revised) presented at the June 2021 IAASB meeting
Agenda Item 5 – Quality Management
