This document provides highlights of the January 30 – 31, 2023 ASB meeting, including attendance. Topics of discussion included
Chair’s update on recent activities related to the ASB and other matters of interest.
Group audits.
Attestation standards.
Sustainability.
Fraud and going concern research from completed interviews with various financial statement users.
Fraud.
Less complex entities.
Technology.
Audit evidence.
Task force updates, including the task forces on public interest entities and going concern.
Work plan update for 2023.