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Below you can download all agenda papers in zip files based on the date they were added, or in one full zip that includes all agenda papers posted to date.
Download all files from Mar 21, 2019 batch as a .zip Download all files from Mar 08, 2019 batch as a .zip Download all files from Mar 05, 2019 batch as a .zip Download all files from Feb 26, 2019 batch as a .zip Download all files from Feb 24, 2019 batch as a .zip Download all files from Feb 22, 2019 batch as a .zip Download all files from Feb 21, 2019 batch as a .zip Download all files from Feb 20, 2019 batch as a .zipIAASB Board Meeting | Toronto, Canada
March 11 - 15, 2019
Meeting Summary
IAASB Podcast
IAASB Board Meeting - March 15 2019 - Podcast (3 MB)
00:14 – Introduction: Willie Botha, IAASB Technical Director
01:36 – ISA 600 (Revised): Len Jui, Task Force Chair and IAASB Member
03:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Deputy Chair
08:49 – Audits of Less Complex Entities: Roger Simnett, Task Force Chair and IAASB Member
12:31 – Emerging Forms of External Reporting, Audit Evidence (ISA 500), and Professional Skepticism: Willie Botha, IAASB Technical Director
17:09 – Observations and Reflections: Arnold Schilder, IAASB Chairman
21:57 - Closing Remarks: Willie Botha, IAASB Technical Director
01:36 – ISA 600 (Revised): Len Jui, Task Force Chair and IAASB Member
03:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Deputy Chair
08:49 – Audits of Less Complex Entities: Roger Simnett, Task Force Chair and IAASB Member
12:31 – Emerging Forms of External Reporting, Audit Evidence (ISA 500), and Professional Skepticism: Willie Botha, IAASB Technical Director
17:09 – Observations and Reflections: Arnold Schilder, IAASB Chairman
21:57 - Closing Remarks: Willie Botha, IAASB Technical Director
Meeting Highlights (Word Version)
IAASB March 2019 Meeting Highlights (147K)Meeting Highlights
IAASB March 2019 Meeting Highlights (82K)Agenda
March 2019 Meeting Schedule - Final
(34K)
Meeting Timetable and Agenda Materials and Other Relevant Information - Final
(333K)
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
20190311-IAASB-Agenda Item 1-A-Draft Public Minutes of the Meeting December 2018-Marked (157K) 20190311-IAASB-Agenda Item 1-B-Draft Public Minutes of the Meeting December 2018-Clean (155K) 20190311-IAASB-Agenda Item 1-C-Draft Minutes of the teleconference held January 22 2019-Final (75K) 20190311-IAASB-Agenda Item 1-D-Draft Minutes of the teleconference held January 31 2019-Final (43K)Agenda Item 2 - ISA 600
20190311-IAASB Agenda Item 2 -ISA 600-Issues Paper-final (107K) 20190311-IAASB Agenda Item 2-A-ISA 600-Overview of Issues (121K) 20190311-IAASB Agenda Item 2-Supplement A-Invitation to Comment (1.9 MB) 20190311-IAASB Agenda Item 2-Supplement B-Agenda Item 5C September 2016 (66K) 20190311-IAASB Agenda Item 2-Supplement C-Project Update (146K)Agenda Item 3 - Conforming Amendments to Other Standards
20190311-IAASB-Agenda Item 3-A-Conf Amend IESBA Code-FINAL (51K) 20190311-IAASB-Agenda Item 3-B-Conforming Amendments to Other IAASB Standards-Final (238K)Agenda Item 4 - ISA 315 (Revised)
20190311 ED-315 NVivo Excel summaries combined (final) (307K) 20190311 NVivo 10A - ED-315 Sufficient and appropriate (for reference) (92K) 20190311 NVivo 1A - ED-315 Scalability (for reference) (265K) 20190311 NVivo 2A - ED-315 Understandability (for reference) (276K) 20190311 NVivo 3A - ED-315 Understanding the system of internal control (for reference) (292K) 20190311 NVivo 4A - ED-315 Controls relevant to the audit (for reference) (185K) 20190311 NVivo 5A - ED-315 Separate assessments of IR CR (for reference) (162K) 20190311 NVivo 6A - ED-315 SCOTABD and Relevant Assertions (for reference) (179K) 20190311 NVivo 7A - ED-315 Significant risks (for reference) (142K) 20190311 NVivo 8A - ED-315 Standback ISA 330 para. 18 and Q&Q (for reference) (225K) 20190311 NVivo 9A - ED-315 Spectrum of risk (for reference) (100K) 20190311-IAASB-Agenda Item 4 - ISA 315 Issues Paper (final) (399K) 20190311-IAASB-Agenda Item 4-A - ISA 315 Table of Drafting (Final) (193K)Agenda Item 5 - Audits of Less Complex Entities
20190311-Agenda Item 5- IAASB-Less Complex Entities Issues (Final) (278K) 20190311-IAASB-Agenda Item 5A-Less Complex Entities Draft Discussion Paper (Final) (1.3 MB) 20190311-IAASB-Agenda Item 5B- IAASB-Less Complex Entities Proposal (Final) (for Reference) (477K)Agenda Item 6 - EER Assurance
20190311-IAASB-Agenda Item 6-A-EER Assurance Breakout Sessions (17K) 20190311-IAASB-Agenda Item 6-EER Issues Paper Final (282K)Agenda Item 8 - Audit Evidence
20190311-IAASB-Agenda Item 8 -Audit Evidence FINAL (372K) 20190311-IAASB-Agenda Item 8-A-Audit Evidence Presentation For Posting (1.4 MB) 20190311-IAASB-Agenda Item 8-B-ISA 500 Including Conforming Amendments from ISA 540 (Revised) (288K) 20190311-IAASB-Agenda Item 8-C-Audit Evidence Breakout Sessions (18K)Minutes
Audio
Discussion held during March 11, 2019
IAASB Board Meeting - March 11 2019 Part 1 (84.3 MB) IAASB Board Meeting - March 11 2019 Part 2 (83.9 MB) IAASB Board Meeting - March 11 2019 Part 3 (78.3 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 600 (Revised) (Discussion)
Agenda Item 3 - Conforming Amendments to Other Standards (Discussion)
Agenda Item 2 – ISA 600 (Revised) (Discussion)
Agenda Item 3 - Conforming Amendments to Other Standards (Discussion)
Discussion held during March 12, 2019
IAASB Board Meeting - March 12 2019 (41.1 MB)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Discussion held during March 13, 2019
IAASB Board Meeting - March 13 2019 (22.1 MB)
Agenda Item 5 – Audits of Less Complex Entities (Discussion)
Discussion held during March 14, 2019
IAASB Board Meeting - March 14 2019 (46.6 MB)
Agenda Item 6 - Extended External Reporting (Discussion & Feedback)
Agenda Item 7 - Technology Presentation (Use of AI in Business)
Agenda Item 7 - Technology Presentation (Practical Perspectives on the Use of Data Analytics)
Agenda Item 8 - Audit Evidence (Discussion)
Agenda Item 7 - Technology Presentation (Use of AI in Business)
Agenda Item 7 - Technology Presentation (Practical Perspectives on the Use of Data Analytics)
Agenda Item 8 - Audit Evidence (Discussion)
Discussion held during March 15, 2019
IAASB Board Meeting - March 15 2019 (19.8 MB)
Agenda Item 4 – ISA 315 (Revised) (Turnaround Document)
Agenda Item 5 – Audits of Less Complex Entities (Consultation Paper Turnaround)
Agenda Item 8 - Audit Evidence (Feedback)
Closing Remarks
Agenda Item 5 – Audits of Less Complex Entities (Consultation Paper Turnaround)
Agenda Item 8 - Audit Evidence (Feedback)
Closing Remarks
Presentations
Agenda Item 4 - ISA 315 (Revised)
(475K)
Agenda Item 2 - ISA 600
(577K)
Agenda Item 5 - LCE Presentation
(438K)
Agenda Item 6 - EER Assurance
(783K)
Agenda Item 7 - Advanced Symbolics
(1.8 MB)
Agenda Item 8 - Audit Evidence
(1.5 MB)
