This document provides a high-level summary of the January 30 – 31, 2023 ASB meeting discussion. Topics of discussion included
voting to issue proposed Statement on Auditing Standards (SAS) Special Considerations ⎯ Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-To Auditors) as a final standard.
a draft of proposed quality management amendments to the attestation standards.
sustainability assurance.
audits of less complex entities.
public interest entities.
going concern.
audit evidence.
technology.