IAASB 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

Meeting Highlights

IAASB March 2019 Meeting Highlights (82K)

Meeting Highlights (Word Version)

IAASB March 2019 Meeting Highlights (147K)

Agenda

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-B-Conforming Amendments to Other IAASB Standards-Final (238K) 20190311-IAASB-Agenda Item 3-A-Conf Amend IESBA Code-FINAL (51K)

Agenda Item 4 - ISA 315 (Revised)

20190311-IAASB-Agenda Item 4 - ISA 315 Issues Paper (final) (399K) 20190311-IAASB-Agenda Item 4-A - ISA 315 Table of Drafting (Final) (193K) 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)

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)

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)

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

Presentations

 

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