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IAASB Quarterly Board Meeting - March 11-15 2019 (Toronto, Canada)

Mar 11 - 15, 2019

Meeting Summary

IAASB Podcast

IAASB Board Meeting - March 15 2019 - Podcast (2.87 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 (Word Version)

Meeting Highlights

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - ISA 600

Agenda Item 3 - Conforming Amendments to Other Standards

Agenda Item 4 - ISA 315 (Revised)

Agenda Item 5 - Audits of Less Complex Entities

Agenda Item 6 - EER Assurance

Agenda Item 8 - Audit Evidence

Minutes

Audio

Discussion held during March 11, 2019

IAASB Board Meeting - March 11 2019 Part 3 (76.4 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 (40.13 MB)
Agenda Item 4 – ISA 315 (Revised) (Discussion)

Discussion held during March 13, 2019

IAASB Board Meeting - March 13 2019 (21.5 MB)
Agenda Item 5 – Audits of Less Complex Entities (Discussion)

Discussion held during March 14, 2019

IAASB Board Meeting - March 14 2019 (45.44 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 (19.28 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