Discuss recently issued audit and attestation standards and guidance, exposure drafts of proposed standards, and other Auditing Standards Board projects. Discussion topics include recently issued SAS No. 132, The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern; recently issued SAS No. 133, Auditor Involvement With Exempt Offering Documents; exposure drafts on proposed standards on Employee Benefit Plan/ERISA Audits and the Auditor Reporting Model; current projects including proposed revisions to attestation standards; and audit evidence.