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

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

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

 
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.