Amsterdam, Netherlands

March 12 - 16, 2018

Meeting Summary

IAASB Podcast

• IAASB Board Meeting - March 16 2018 - Podcast (69.2 MB)
  00:14 – Introduction: Matt Waldron, IAASB Technical Director
  00:43 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman
  04:48 – ISA 540 (Revised): Marek Grabowski, Task Force Chair and IAASB Member
  09:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member
  17:58 – ISQC 1: Karin French, Task Force Chair and IAASB Member
  21:23 – Emerging Forms of External Reporting: Marek Grabowski, Task Force Chair and IAASB Member
  22:22 - Agreed-Upon Procedures and Professional Skepticism: Matt Waldron, IAASB Technical Director
  24:53 – Observations: Arnold Schilder, IAASB Chairman
  27:47 - Closing Remarks: Matt Waldron, IAASB Technical Director
  

Meeting Highlights

• IAASB March 2018 Meeting Highlights (84K)

Agenda

• 20180214-IAASB-March 2018 Meeting Timetable Final (30K)
• EMAIL-IAASB-Meeting-Amsterdam-March 12-16-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information-Final (84K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• 20170312-IAASB-Agenda Item 1-Introduction and Opening Remarks (75K)
• 20180312-IAASB Agenda Item 1-A-Minutes December 2017 Draft Public Minutes - Final (Marked) (137K)
• 20180312-IAASB Agenda Item 1-B-Minutes December 2017 Draft Public Minutes - Final (Clean) (134K)
• 20180312-IAASB Agenda Item 1-C-Draft-Minutes-January-2018-Teleconference (Final) (Marked) (59K)
• 20180312-IAASB Agenda Item 1-D-Draft-Minutes-January-2018-Teleconference (Final) (Clean (59K)

Agenda Item 2 - ISA 540 (Revised)

• 20180312-IAASB Agenda Item 2 -Issues Paper-Final (104K)
• 20180312-IAASB Agenda Item 2-A-Discussion of Changes to Requirements and AM-final (98K)
• 20180312-IAASB Agenda Item 2-B-ISA 540 (Revised)-Marked-Final (784K)
• 20180312-IAASB Agenda Item 2-C-ISA 540 (Revised)-Clean-Final (401K)
• 20180312-IAASB Agenda Item 2-C-UPDATED-ISA-540 (481K)
• 20180312-IAASB Agenda Item 2-D-Appendix 4-Final (59K)
• 20180312-IAASB Agenda Item 2-E-Conforming and Consequential Amendments-Marked-final (268K)
• 20180312-IAASB Agenda Item 2-F-Conforming and Consequential Amendments-Clean-final (200K)
• 20180312-IAASB Supplement A to Agenda Item 2-Conforming and Consequential Amendments-Marked from Extant (219K)
• 20180312-IAASB Supplement B to Agenda Item 2-Comparison with ED 540 Requirements-final (168K)
• 20180312-IAASB-Agenda-Item-2-F-UPDATED-Conforming-and-Consequential-Amendments-Marked (224K)

Agenda Item 3 - ISA 315 (Revised)

• 20180312-IAASB Agenda Item 3 ISA 315 (Revised) - Issues Final (228K)
• 20180312-IAASB Agenda Item 3A ISA 315 (Revised) Requirements (Marked to extant) Final (140K)
• 20180312-IAASB Agenda Item 3B ISA 315 (Revised) Application Material (Marked to extant) Final (483K)
• 20180312-IAASB Agenda Item 3C ISA 315 (Revised) Requirements (marked to December 2017) (136K)

Agenda Item 5 - Agreed Upon Procedures

• 20180314-IAASB-Agenda-Item-5-Issues-Paper-ISRS-4400-(Revised) (118K)
• 20180314-IAASB-Agenda-Item-5A-Working-Draft-ISRS-4400-(Revised) (153K)
• 20180314-IAASB-Agenda-Item-5B-Mapping-Extant-ISRS-4400-to-Working-Draft (78K)

Agenda Item 6 - Strategy 2020-2023

• 20180312 IAASB-Agenda Item 6-IAASB Future Strategy-Final (132K)

Agenda Item 7 - Quality Management (Firm level)

• 20180312-IAASB-Agenda Item 7-A-Quality Management (Firm level) Draft of Exposure Draft of ISQC 1 (Clean) FINAL (459K)
• 20180312-IAASB-Agenda Item 7-B-Quality Management (Firm level) Draft of Exposure Draft of ISQC 1 (Marked to Dec 2017) (FINAL) (682K)
• 20180312-IAASB-Agenda Item 7-C-Comparison of the requirements in extant ISQC 1 to Proposed ISQC 1 (Revised) (149K)
• 20180312-IAASB-Agenda Item 7-Quality Management (Firm level) ISQC 1 - Issues (455K)

Agenda Item 8 - EER Assurance

• Agenda Item 8 EER Cover March 2018 (83K)
• Agenda Item 8-A EER Assurance March 2018 (1.2 MB)

Agenda Item 9 - Professional Skepticism

• 20180312-IAASB-Agenda-Item-9-Professional-Skepticism-Issues-Paper-FINAL CLEAN (143K)

Minutes

• IAASB Approved Minutes of the Meeting - March 2018 (158K)

Audio

Discussion held on March 12, 2018 Session

• IAASB Board Meeting - March 12 2018 - AM Session - Part 1 (135.6 MB)
• IAASB Board Meeting - March 12 2018 - AM Session Part 2 (138.8 MB)
• IAASB Board Meeting - March 12 2018 - PM Session - Part 1 (102.4 MB)
• IAASB Board Meeting - March 12 2018 - PM Session - Part 2 (109.3 MB)
  Agenda Item 1 – Opening Remarks
  Agenda Item 2 – ISA 540 (Revised) (Second Read)
  

Discussion held on March 13, 2018 Session

• IAASB Board Meeting - March 13 2018 - AM Session - Part 1 (111.2 MB)
• IAASB Board Meeting - March 13 2018 - AM Session - Part 2 (147 MB)
• IAASB Board Meeting - March 13 2018 - PM Session - Part 1 (103 MB)
• IAASB Board Meeting - March 13 2018 - PM Session - Part 2 (70 MB)
  Agenda Item 3 – ISA 315 (Revised) (Second Read of Exposure Draft)

Discussion held on March 14, 2018 Session

• IAASB Board Meeting - March 14 2018 - AM Session Part 1 (136.2 MB)
• IAASB Board Meeting - March 14 2018 - AM Session Part 2 (137.5 MB)
• IAASB Board Meeting - March 14 2018 - PM Session (96.8 MB)
  Agenda Item 5 – Agreed-Upon Procedures (Issues)
  Agenda Item 6 – Strategy 2020-2023 (Discussion)
  

Discussion held on March 15, 2018 Session

• IAASB Board Meeting - March 15 2018 - AM Session Part 1 (188.1 MB)
• IAASB Board Meeting - March 15 2018 - AM Session Part 2 (159.1 MB)
• IAASB Board Meeting - March 15 2018 - AM Session Part 3 (112 MB)
• IAASB Board Meeting - March 15 2018 - AM Session Part 4 (74.6 MB)
• IAASB Board Meeting - March 15 2018 - PM Session Part 1 (178.8 MB)
• IAASB Board Meeting - March 15 2018 - PM Session Part 2 (164.4 MB)
  Agenda Item 7 - ISQC 1 (Second Read of Exposure Draft)

Discussion held on March 16, 2018 Session

• IAASB Board Meeting - March 16 2018 - AM Session Part 1 (163.3 MB)
• IAASB Board Meeting - March 16 2018 - AM Session Part 2 (112.6 MB)
• IAASB Board Meeting - March 16 2018 - AM Session Part 3 (160.1 MB)
• IAASB Board Meeting - March 16 2018 - AM Session Part 4 (115.7 MB)
• IAASB Board Meeting - March 16 2018 - PM Session Part 1 (86.6 MB)
• IAASB Board Meeting - March 16 2018 - PM Session Part 2 (114.6 MB)
  Agenda Item 2 – ISA 540 (Revised) (Second Read)
  Agenda Item 8 – Emerging Forms of External Reporting (Issues)
  Agenda Item 9 – Professional Skepticism (Discussion)
  Closing Remarks
  

Presentations

• 20180312-IAASB March Agenda Item 2 ISA540 Revised (225K)
• 20180313-IAASB March Agenda Item 3 ISA315 Revised (503K)
• 20180314-IAASB March Agenda Item 5 AUP (253K)
• 20180315-IAASB March Agenda Item 7-ISQC1 (891K)
• 20180316-IAASB March Agenda Item 9 Professional Skepticism (54K)
• Agenda Item 8-A EER Assurance March 2018 (1.2 MB)