IAASB Board Meeting | New York, USA

June 17 - 21, 2019

Meeting Summary

IAASB Podcast

IAASB Board Meeting - June 21 2019 - Podcast (25 MB)
00:00 to 02:18 Introduction – Willie Botha, Technical Director
02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair
07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair
12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair
15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting (PIR) – Willie Botha, Technical Director
21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair
22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair
23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director

Meeting Highlights

IAASB June 2019 Meeting Highlights (83K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20190617-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (86K) 20190617-IAASB-Agenda Item 1-A-Draft Public Minutes of the Meeting March 2019-Final MARKED (149K) 20190617-IAASB-Agenda Item 1-B-Draft Public Minutes of the Meeting March 2019-Final CLEAN (148K) 20190617-IAASB-Agenda Item 1-C-Draft Minutes of the Teleconference Held April 10 2019-Final MARKED (59K) 20190617-IAASB-Agenda Item 1-D-Draft Minutes of the Teleconference Held April 10 2019-Final CLEAN (57K)

Agenda Item 2 - ISA 315 (Revised)

20190617-IAASB-Agenda Item 2 - ISA 315 Issues Paper (final) (204K) 20190617-IAASB-Agenda Item 2 - Flowchart (final) (30K) 20190617-IAASB-Agenda Item 2-A - ISA 315 Revised Requirements (final) (226K) 20190617-IAASB-Agenda Item 2-B - ISA 315 Definitions (final) (82K) 20190617-IAASB-Agenda Item 2-C - ISA 315 Application Material clean (final) (380K) 20190617-IAASB-Agenda Item 2-D - ISA 315 Appendices (final) (255K) 20190617-IAASB-Agenda Item 2-E - ISA 315 Implementation Guidance (final) (161K) 20190617-IAASB-Agenda Item 2-F - ISA 315 Full standard revised clean (final) (579K) 20190617-IAASB-Agenda Item 2-G - ISA 315 Requirements Marked to extant (final) (144K) 20190617-IAASB-Agenda Item 2F (UPDATED) ISA 315 (Revised) Requirements (Final) (128K) 20190617-IAASB-Agenda Item 2 - Supplement - ISA 315 (Revised) Respondents Responses (final) (131K) 20190617-IAASB-Agenda Item 2-C Supplement - ISA 315 Application Material (Marked to ED-315) (Final) (201K)

Agenda Item 2 - NVivo Reports ISA 315 (Revised)

20190617 NVivo - ED-315 responses Excel summaries combined (final) (216K) 20190617 NVivo 1A - ED-315 Public interest matters (for reference) (110K) 20190617 NVivo 2A - ED-315 Overarching comments (for reference) (76K) 20190617 NVivo 3A - ED-315 Professional Skepticism (for reference) (95K) 20190617 NVivo 4A - ED-315 IRFs (for reference) (122K) 20190617 NVivo 5A - ED-315 IT (for reference) (247K) 20190617 NVivo 6A - ED-315 FS level Risk (for reference) (82K) 20190617 NVivo 7A - ED-315 RSPA (for reference) (50K) 20190617 NVivo 8A - ED-315 Documentation (for reference) (91K)

Agenda Item 3 - Agreed-upon Procedures

20190617-IAASB-Agenda-Item-3-Report on Responses to ED-4400 (Final) (241K)

Agenda Item 3 - NVivo Reports - Agreed-upon Procedures

20190617 NVivo 1A - ED-4400 Public interest issues (for reference) (122K) 20190617 NVivo 2A - ED-4400 Professional Judgment (for reference) (178K) 20190617 NVivo 3A - ED-4400 Precondition for Independence (for reference) (110K) 20190617 NVivo 4A - ED-4400 Disclosures about Independence (for reference) (139K) 20190617 NVivo 5A - ED-4400 Findings (for reference) (98K) 20190617 NVivo 6A - ED-4400 Acceptance and Continuance (for reference) (122K) 20190617 NVivo 7A - ED-4400 Practitioner's Expert (for reference) (111K) 20190617 NVivo 8A - ED-4400 AUP report Restrictions (for reference) (100K) 20190617 NVivo 9A - ED-4400 AUP report structure and content (for reference) (111K) 20190617 NVivo-10A - ED-4400 AUP Translation (for reference) (41K) 20190617 NVivo-11A - ED-4400 AUP Effective date (for reference) (70K) 20190617 NVivo-ED-4400 Excel summaries combined (final) (207K)

Agenda Item 5 - Auditor Reporting PIR

20190617-IAASB Agenda Item 5-Auditor Reporting-Issues Paper Final (169K)

Agenda Item 6 - ISA 600

20190617-IAASB Agenda Item 6 -ISA 600-Issues Paper-final (191K) 20190617-IAASB Agenda Item 6-A-ISA 600-Indicative Drafting Risk-Based Approach-final (77K) 20190617-IAASB Agenda Item 6-B-ISA 600-Indicative Drafting Special ISA 220 (Revised)-final (118K)

Agenda Item 7 - Audit Evidence

20190617-IAASB-Agenda Item 7- Audit Evidence Issues Paper FINAL (355K)

Agenda Item 8 - EER Assurance

20190617-IAASB-Agenda Item 8 -EER Assurance-Issues-Paper (859K) 20190617-IAASB-Agenda Item 8-A-Supplementary Paper EER Assurance Breakout Session (99K) 20190617-IAASB-Agenda-Item-8-B-EER-Assurance-Breakout-Sessions (18K)

Minutes

Audio

Discussion held during June 17, 2019

IAASB Board Meeting - June 17 2019 - Part 1 (85.4 MB) IAASB Board Meeting - June 17 2019 - Part 2 (197.7 MB) IAASB Board Meeting - June 17 2019 - Part 3 (66.9 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 315 (Revised) (Discussion)

Discussion held during June 18, 2019

IAASB Board Meeting - June 18 2019 - Part 1 (143.3 MB) IAASB Board Meeting - June 18 2019 - Part 2 (104.7 MB) IAASB Board Meeting - June 18 2019 - Part 3 (89.4 MB)
Agenda Item 3 – Agreed-upon Procedures (Discussion)
Agenda Item 4 – IASB Update (Mary Tokar)
Agenda Item 5 – Auditor Reporting Post-Implementation Review (PIR) (Discussion)

Discussion held during June 19, 2019

IAASB Board Meeting - June 19 2019 - Part 1 (195.2 MB) IAASB Board Meeting - June 19 2019 - Part 2 (89.9 MB) IAASB Board Meeting - June 19 2019 - Part 3 (42.9 MB)
Agenda Item 6– ISA 600 (Revised) (Discussion)
IESBA Coordination (Presentation)

Discussion held during June 20, 2019

IAASB Board Meeting - June 20 2019 - Part 1 (155.6 MB) IAASB Board Meeting - June 20 2019 - Part 2 (111.2 MB)
Agenda Item 7 – Audit Evidence (Discussion)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Outgoing Chair Discussions

Discussion held during June 21, 2019

IAASB Board Meeting - June 21 2019 (101.7 MB)
Agenda Item 8 – Extended External Reporting (Discussion)

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.