January 30-31, 2023 ASB Meeting High-Level Summary

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.