File Ref. No. 1400
Auditing Standards Board
Approved Highlights
September 26-28, 2000
AUDITING STANDARDS BOARD
Meeting: Auditing Standards Board (ASB)
Date: September 26-28, 2000
Location: Newport Beach Marriott Hotel and Tennis Club
900 Newport Center Drive
Newport Beach, CA
Meeting
Attendance: Deborah D. Lambert, Chair
James S. Gerson, Vice Chair
Andy Capelli
Linda K. Cheatham
Robert F. Dacey
Richard Dieter
Sally Hoffman
J. Michael Inzina
Charles E. Landes
Scott McDonald
Keith O. Newton
Robert C. Steiner
George H. Tucker
Bruce Webb
Ray Whittington
Other Participants
Julie Anne Dilley, Technical Manager, Audit and Attest Standards
Gretchen Fischbach, Technical Manager, Audit and Attest Standards
Susan Jones, Senior Technical Manager, Audit and Attest Standards
Jane Mancino, Technical Manager, Audit and Attest Standards
Observers
Joseph Bentz, Grant Thornton LLP
Mimi Blanco-Best, Practitioner’s Publishing Company
John Brolly, PriceWaterhouseCoopers LLP
Craig Crawford, KPMG Peat Marwick LLP
Robert Dohrer, McGladrey & Pullen LLP
Alan Paulus, Ernst & Young LLP
Laura Phillips, Ernst & Young LLP
Esmeralda Rodriguez, Securities and Exchange Commission
Jeffrey Thomson, Arthur Andersen LLP