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Current Board papers

Agenda papers posted are for the current AUASB meeting and two previous meetings.

Meeting 28 November 2011 (no. 54)

Agenda Item	Document Title
6. Amendments to ASA 510 and ASA 705	6 AUASB BMSP
7. Corporations Legislation Amendment (Audit Enhancement) Bill 2011	7 AUASB BMSP
9. International Matters	9(b) AUASB BMSP 9(c) AUASB BMSP 9(c).1 AUASB International Update
11. NGER and Clean Energy Schemes	11 BMSP NGERS and Clean Energy
12. Internal Control Engagements	12 AUASB BMSP
13. APRA related matters	13 AUASB BMSP
14. Integrated Reporting	14 AUASB BMSP
16. FEE Paper on SMP Audits	16 AUASB BMSP 16.1 Draft Joint AUASB NZAuASB Document
17. Other Matters	17(a) AUASB BMSP 17(b) AUASB BMSP 17(c) AUASB BMSP 17(d) AUASB BMSP 17(d).1 Proposed ASA 570 Appendix 1 Diagram 17(d).2 Clarity Appendix 1 Diagram 17(e) AUASB BMSP 17(e).1 AUASB Meeting Dates for 2012

Meeting 12 September 2011 (no. 53)

Agenda Item	Document Title
5. Auditing Standard ASA 2011-2 Amendments to Australian Auditing Standards	5 AUASB BMSP
6. Service Organisations	6 AUASB BMSP 6.1 AUASB Alert Re ASA 402 and ASAE 3402 Applicable to GS 007 6.2 Draft revised GS 007 (Clean Version)
7. Clean Energy Scheme and NGERS	7 AUASB BMSP
8. Comfort Letters Project	8 AUASB BMSP 8.1 Attachment to AUASB BMSP 8.2 ED Comfort Letters (Clean Version)
9. Assurance on Water Accounting Reports	9 AUASB BMSP Assurance on Water Accounting Reports 9.1 AUASB Consultation Paper 2-Sep-2011
10. Standard Business Reporting/XBRL	10 AUASB BMSP 10.1 Attachment to BMSP
11. Future of Audit Report	11 AUASB BMSP 11.1 Attachment to BMSP
12. International Matters	12(b) AUASB BMSP 12(d) AUASB BMSP 12(d).1 ED ISAE 3000 AUASB Response 12(e) AUASB BMSP 12(e).1 AUASB International Update 12(f) AUASB BMSP 12(f).1 FEE Briefing Paper
13. Other Matters	13(a) AUASB BMSP 13(b) AUASB BMSP 13(b).1 APRA MR

Meeting 25 July 2011 (no. 52)

Agenda Item	Document Title
5. Service Organisations	5 AUASB BMSP 5.1 Draft Revised Guidance Statement GS 007 (Marked Up Version) [Electronic only] 5.2 Draft Revised Guidance Statement GS 007 (Clean Version) [Electronic only]
6. Comfort Letters Project	6 AUASB BMSP 6.1 Comfort Letters (Clean Version) 6.2 Comfort Letters (Marked Up Version) [Electronic only]
7. Fundraisings Project	7 AUASB BMSP 7.1 Attachment to BMSP 7.2 ED ASAE 34XX Fundraisings Draft (Clean Version) 7.3 ED ASAE 34XX Fundraisings Draft (Marked Up Version) [Electronic only]
10. Assurance on Water Accounting Reports	10 AUASB BMSP
11. GS 009 Auditing Self-Managed Superannuation Funds	11 AUASB BMSP
12. International Matters	12(c)(i) AUASB BMSP 12(c)(i).1 Summary Comments ED ISAE 3000 12(c)(ii) AUASB BMSP 12(c)(ii).1 Summary Comments Consultation Paper 12(d) AUASB BMSP 12(d).1 AUASB International Update
13. Other Business	13(b) BMSP 13(b).2 APESB CP 01/11 13(c) AUASB BMSP 13(d) AUASB BMSP

Meeting 14 June 2011 (no. 51)

Agenda Item	Document Title
4. Correspondence for noting	4(e)(i) AUASB BMSP 4(e)(i).1 AUASB Submission to ASIC re CP150
5. Working with the NZ Auditing and Assurance Standards Board	5 AUASB BMSP 5.1 NZAuASB Appointments - May 2011
6. AUASB Business Plan and Work Program for 2011-2012	6 AUASB BMSP
7. Amendments to Australian Auditing Standards	7 BMSP re ASA 2011-1 7.1 ASA 2011-1 [clean] 7.2 Explanatory Statement ASA 2011-1 7.5 ASA 2011-1 [marked up]
8. Auditing Self Managed Superannuation Funds	8 AUASB BMSP 8.1 GS 009 27-May-2011 (Marked Up Version) (DRAFT)
9. International Matters	9(c) AUASB BMSP 9(d)(i) AUASB BMSP ISAE 3000 9(d)(ii) AUASB BMSP Value of Auditor Reporting 9(e)(i) AUASB BMSP re ISRE 2400 9(e)(i).1 AUASB Submission to IAASB re ISRE 2400 9(e)(ii) AUASB BMSP re Submission re Discussion Paper 9(e)(ii).1 AUASB Submission to IAASB re Discussion Paper Financial Reporting 9(f) AUASB BMSP Report On Audit Policy 9(f).1 Report on audit policy 9(g) AUASB BMSP 9(g).1 AUASB International Update
10. Assurance on Water Accounting Reports	10 AUASB BMSP
11. Fundraisings Project	11 AUASB BMSP re Fundraisings
12. Comfort Letters Project	12 AUASB BMSP

Meeting 18-19 April 2011 (no. 50)

Agenda Item	Document Title
5. Auditing Fundraising Revenue of Not-For-Profit Entities	5 AUASB BMSP 5.1 Attachment to BMSP 5.3 GS 019 Fundraising Revenue of Not-for-Profit Entities (Marked Up) 5.4 GS 019 Fundraising Revenue of Not-for-Profit Entities (Clean)
6. ASRS 4400 Agreed-Upon Procedures to Report Factual Findings	6 AUASB BMSP ASRS 4400 6.2 ASRS 4400 (Marked Up) 6.3 ASRS 4400 (Clean)
7. Service Organisations	7 AUASB BMSP GS 007
8. Amending Standard to the Australian Auditing Standards	8 AUASB BMSP 8.1 Proposed Amending Standard ED 01-11 8.2 Explanatory Guide to ED 01-11
9. Fundraisings Project	9 AUASB BMSP 9.1 Attachment to BMSP 9.2 ED ASAE 34XX Fundraisings Draft (Clean)
10. Comfort Letters Projects	10 AUASB BMSP 10.1 ASAE Comfort Letters (Marked Up) 10.2 ASAE Comfort Letters (Clean) [electronic]
11. Assurance on Water Accounting Reports	11 AUASB BMSP
12. NGERS Update	12 AUASB BMSP NGERS
14. International Matters	14(c)(i) AUASB BMSP 14(c)(ii) AUASB BMSP 14(c)(iii) AUASB BMSP 14(d) BMSP 14(e) AUASB BMSP 14(e).1 AUASB International Update 14(f) BMSP
15. Other Business	15(a) AUASB BMSP 15(b) AUASB BMSP 15(c) BMSP 15(c) AUSTRAC Policy Authorised External Auditors March 2011 (for noting) 15(e) AUASB BMSP 15(e).1 ASIC Consultation Paper 150

Meeting 28 February 2011 (no. 49)

Agenda Item	Document Title
6. Fundraisings and Comfort Letters Projects	6 AUASB BMSP 6.1 Attachment to BMSP 6.2 ED ASAE 34XX Fundraisings Draft (Clean) 6(b) AUASB BMSP
7. Auditing Fundraising Revenue of Not-For-Profit Entities	7 AUASB BMSP 7.1 Attachment to BMSP 7.3 GS 019 Fundraising Revenue of Not-for-Profit Entities (Marked Up) 7.4 GS 019 Fundraising Revenue of Not-for-Profit Entities (Clean)
8. Agreed-Upon Procedures to Report Factual Findings	8 AUASB BMSP 8.2 ED 03 10 (ASAE 4400) 09-12-10
9. Revision of Auditing Standards	9(a) BMSP 9(a).1 Proposed Amending Standard ED 01-11 9(b) AUASB BMSP 9(b).1 Compiled Auditing Standard ASA 102 (Marked Up) 9(c) AUASB BMSP 9(c).1 Attachment to BMSP 9(c).2 Clarity Diagram
10. Service Organisations	10 AUASB BMSP
11. International Matters	11(c) AUASB BMSP 11(d) AUASB BMSP 11(e) AUASB BMSP 11(f) AUASB BMSP 11(f)(i) AUASB BMSP
12. Assurance on Water Accounting Reports	12 AUASB BMSP
13. APRA	13 AUASB BMSP
14. Other Business	14(b) AUASB BMSP 14(c) AUASB BMSP

Meeting 29 November 2010 (no. 48)

Agenda Item	Document Title
5. Fundraisings Project	5 AUASB Board Meeting Summary Paper 5.1 BMSP Attachment 5.2 Draft ASAE 34XX (Clean Version)
6. Comfort Letters Project	6 AUASB Board Meeting Summary Paper 6.1 Issue Paper Comfort Letters 6.2 Revised Draft Comfort Letters ASAE (Clean Version)
7. Agreed-Upon Assurance Procedures to Report on Factual Findings	7 AUASB Board Meeting Summary Paper 7.1 ED 0310 ASAE 4400 (Clean Version) 7.2 ED 0310 ASAE 4400 (Marked Up Version) [electronic only] 7.3 ED 0310 ASAE 4400 alternative appendix 1 decision tree
8. Auditing Revenue of Charitable Entities	8 AUASB Board Meeting Summary Paper 8.1 BMSP Attachment 8.2 GS XXX Auditing Fundraising Revenue of Not for Profit Entities (Marked Up Version) 8.3 AGS1054 07-02 Extant [electronic only]
11. International Matters	11(a)(i) AUASB Board Meeting Summary Paper 11(a)(i).1 AUASB International Update 11(a)(ii) AUASB Board Meeting Summary Paper 11(a)(iv) AUASB Board Meeting Summary Paper 11(a)(v) AUASB Board Meeting Summary Paper 11(a)(vi) AUASB Board Meeting Summary Paper 11(b)(i)-3 Board Meeting Summary Paper (ISRE 2400) 11(b)(i)-5 AUASB Board Meeting Summary Paper 11(b)(i)-6 AUASB Board Meeting Summary Paper 11(b)(i)-8 AUASB Board Meeting Summary Paper 11(b)(i)-9 AUASB Board Meeting Summary Paper 11(b)(i)-10 AUASB Board Meeting Summary Paper
12. Assurance on Water Accounting Reports	12 AUASB Board Meeting Summary Paper
13. Revision of Guidance Statement GS 007	13(a) AUASB Board Meeting Summary Paper
15. Other Business	15(a)(i) AUASB Board Meeting Summary Paper 15(a)(ii) AUASB Board Meeting Summary Paper 15(a)(iii) AUASB Board Meeting Summary Paper 15(a)(iii).1 ASIC PF223-October-2010 15(a)(iv) AUASB Board Meeting Summary Paper

Meeting 13 September 2010 (no. 47)

Agenda Item	Document Title
7. Fundraisings and Comfort Letters Projects	7(a) AUASB Board Meeting Summary Paper 7(b) Board Meeting Summary Paper
8. Agreed-Upon Procedures	8 AUASB Board Meeting Summary Paper 8.1 ED 0X10 Agreed-upon Assurance Procedures Engagements (Clean Version) 8.2 ED 0X10 Agreed-upon Assurance Procedures Engagements (Marked Up Version) since 19-4-10
10. International Matters	10(a)(i) Board Meeting Summary Paper 10(a)(i).1 AUASB International Update 10(a)(ii) Board Meeting Summary Paper 10(a)(ii).1 IAASB June Meeting Highlights 10(a)(iv) Board Meeting Summary Paper 10(a)(v) Board Meeting Summary Paper (ED ISA 315) 10(a)(vi) Board Meeting Summary Paper (ED ISA 610) 10(a)(viii) AUASB Board Meeting Summary Paper 10(a)(ix) AUASB Board Meeting Summary Paper 10(b)(i)3 Board Meeting Summary Paper (ISAE 3410) 10(b)(i)5 Board Meeting Summary Paper (IAPS 1000) 10(b)(i)6 Board Meeting Summary Paper (ISAE 3000) 10(b)(i)8 Board Meeting Summary Paper (ISA 720)
11. GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities	11 AUASB Board Meeting Summary Paper 11.1 AUASB Guidance Statement GS 002 09-10 (Marked Up Version) 11.2 AUASB Guidance Statement GS 002 09-10 (Clean Version)
12. Other Business	12(b) AUASB Board Meeting Summary Paper 12(b).1 Proposed AUASB Meeting Dates for 2011 12(d) AUASB Board Meeting Summary Paper 12(e) AUASB Board Meeting Summary Paper 12(f) AUASB Board Meeting Summary Paper 12(g) AUASB Board Meeting Summary Paper 12(g).1 Attachment to BMSP 12(g).2 GS XXX Franchising Code of Conduct – Auditors Reports (Marked Up Version)

Meeting 26 July 2010 (no. 46)

Agenda Item	Document Title
5. Fundraisings and Comfort Letters Projects	5(a) AUASB Board Meeting Summary Paper 5(b) AUASB Board Meeting Summary Paper
6. Going Concern	6 AUASB Board Meeting Summary Paper 6.1 Clarity Appendix 1 6.2 Pre-existing Appendix 1
12. Future of Audit Report	12 AUASB Board Meeting Summary Paper 12.3 Report FOA (Agenda Item 12.1 Dec 2009 meeting) [electronic version only]
13. International Matters	13(a) AUASB Board Meeting Summary Paper 13(a).1 Attachment to BMSP 13(d) AUASB Board Meeting Summary Paper 13(d).1 AUASB International Update 13(e) AUASB Board Meeting Summary Paper 13(e).1 AUASB Attachment to BMSP 13(e).2 ED ISAE 3420
14. Other Business	14(a) AUASB Board Meeting Summary Paper 14(a).1 Attachment to BMSP 14(a).2 GS 002 09-07-07 14(a).3 SPG 200 Risk Management 14(b) AUASB Board Meeting Summary Paper 14(b).1 Attachment to BMSP 14(b).2 AGS 1040 11-02 14(b).3 Franchising Code of Conduct amendments 14(c) AUASB Board Meeting Summary Paper

Meeting 8 June 2010 (no. 45)

Agenda Item	Document Title
5. Prudential Reporting Requirements for the Auditor of a Life Company	5 AUASB Board Meeting Summary Paper 5.2 GS 017 Prudential Reporting for Life Company's (Marked Up Version) 5.3 GS 017 Prudential Reporting for Life Company's (Clean Version)
6. ASAE 3402 Assurance Reports On Controls at a Service Organisation	6 AUASB Board Meeting Summary Paper 6.1 Attachment to BMSP 6.2 Final Proposed ASAE 3402 (Clean Version) 6.3 Final Proposed ASAE 3402 (Marked Up Version)
7. International Matters	7(d) Board Meeting Summary Paper 7(d).1 AUASB International Update 7(e) AUASB Board Meeting Summary Paper
8. Standard Business Reporting (SBR)	8 AUASB Board Meeting Summary Paper 8.1 SBR and XBRL (Marked Up Version) 8.2 SBR and XBRL (Clean Version)
9. Fundraisings and Comfort Letters Projects	9(a) AUASB Board Meeting Summary Paper 9(a).1 Draft Fundraisings ASAE 9(a).2 Attachment to BMSP Fundraisings 9(b) AUASB Board Meeting Summary Paper 9(b).1 Proposed Comfort letters ASAE Outline
12. Assurance on Water Accounting Reports	12 AUASB Board Meeting Summary Paper
16. Other Business	16(b) AUASB Board Meeting Summary Paper 16(b).1 GS 016 Bank Confirmation Requests Final Version 16(c) AUASB Board Meeting Summary Paper

Meeting 19 April 2010 (no. 44)

Agenda Item	Document Title
6. Bank Confirmations	6 AUASB Board Meeting Summary Paper 6.1 GS xxx Bank Confirmation Requests (Clean Version) 6.2 GS xxx Bank Confirmation Requests (Marked Up Version)
7. Prudential Reporting Requirements for the Auditor of a Life Company	7 AUASB Board Meeting Summary Paper 7.1 Attachment to BMSP
8. Specified Assurance Procedures	8 AUASB Board Meeting Summary Paper 8.1 Draft ED XXX ASAE on Engagements to Perform Specified Assurance Procedures
10. ASRE 2400 Review of a Financial Report Performed by a Practitioner who is not the Auditor of The Entity	10 AUASB Board Meeting Summary Paper 10.1 Attachment to BMSP 10.2 ASRE 2400 (Clean Version) 10.3 ASRE 2400 (Marked Up Version)
11. Standard Business Reporting (SBR)	11 AUASB Board Meeting Summary Paper 11.1 SBR and XBRL Information for Auditors
12. Assurance on Water Accounting Reports	12 AUASB Board Meeting Summary Paper
13. Fundraisings and Comfort Letters Projects	13(a) AUASB Board Meeting Summary Paper 13(a).1 Attachment to BMSP 13(b) AUASB Board Meeting Summary Paper
14. ASIC Audit Inspection Program - Public Report 2008-2009	14 AUASB Board Meeting Summary Paper 14.1 (Report 192) Audit Inspection Program
15(b). Proposed ISAE 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus	15(b) AUASB Board Meeting Summary Paper
15(d). International Update	15(d) Board Meeting Summary Paper 15(d).1 AUASB International Update
16(c). Proposed ASAE 3402 Assurance Reports on Controls at a Service Organisation	16(c) AUASB Board Meeting Summary Paper 16(c).1 ED XXX Proposed ASAE 3402 (Clean Version) 16(c).2 ED XXX Proposed ASAE 3402 (Marked Up Version)

Meeting 22 February 2010 (no. 43)

Agenda Item	Document Title
6.1. Assurance Framework	6.1 AUASB Board Meeting Summary Paper 6.1.1 Clarity Assurance Framework (Marked Up Version) 6.1.2 Clarity Assurance Framework (Clean Version) 6.1.3 Extant Refresh Assurance Framework (Marked Up Version) 6.1.4 Extant Refresh Assurance Framework (Clean Version) 6.1.5 Extant Assurance Framework 6.1.6 IAASB Assurance Framework
6.2. Assurance Standard - ASAE 3402 Assurance Reports on Controls at Service Organisations	6.2(a) AUASB Board Meeting Summary Paper 6.2(a).1 Attachment to BMSP 6.2(a).2 ASAE 3402 Exposure Draft 01 10 (Clean Version) 6.2(a).3 ASAE 3402 Exposure Draft 01 10 (Marked Up Version) 6.2(a).4 AGS 1042 with notation 1-7-08 6.2(a).5 ISAE 3402 6.2(b) AUASB Board Meeting Summary Paper 6.2(b).1 Attachment to BMSP 6.2(b).2 GS 007 12-03-08 with revision comments
7. National Greenhouse And Energy Reporting / Carbon Pollution Reduction Schemes	7 AUASB Board Meeting Summary Paper 7.1 Attachment to BMSP 7.2 NGER Audit Determination 2009 7.3 NGER Amendment Regulations 2009 7.4 NGER (Auditor Registration) Instrument 2010
8. Guidance Statements	8(a) AUASB Board Meeting Summary Paper 8(a).1 Attachment to BMSP GS 001 8(a).2 GS 001 [REVISED 2010] (Clean Version) 8(a).3 GS 001 [REVISED 2010] (Marked Up Version) 8(b) AUASB Board Meeting Summary Paper 8(b).1 Attachment to BMSP GS 006 8(b).2 GS 006 [REVISED 2010] (Clean Version) 8(b).3 GS 006 [REVISED 2010] (Marked Up Version) 8(c) AUASB Board Meeting Summary Paper 8(c).2 GS 008 [REVISED 2010] (Clean Version) 8(c).3 GS 008 [REVISED 2010] (Marked Up Version)
9. Fundraisings and Comfort Letters Projects	9(a) AUASB Board Meeting Summary Paper 9(a).1 Attachment to BMSP 9(b) AUASB Board Meeting Summary Paper
10. Bank Confirmations	10 AUASB Board Meeting Summary Paper 10.1 Attachment to BMSP Bank Confirmations 10.2 Bank Confirmations (Clean Version) 10.3 Bank Confirmations (Marked Up Version) 10.4 Extant AGS 1002 Bank Confirmation Requests
11. International Matters	11(c)(i) AUASB Board Meeting Summary Paper 11(c)(i).1 AUASB Submission
12. Corporate Law Reform Bill	12(b) AUASB Board Meeting Summary Paper 12(b).1 Attachment to BMSP
13. Other Business	13(a) AUASB Board Meeting Summary Paper 13(a).1 Letter from Public Account & Estimates Committee 13(a).2 Audit Act 1994 Discussion Paper (February 2010) Chapter 5

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