Lima, Peru

March 13 - 17, 2017

Meeting Summary

IAASB Podcast

IAASB Board Meeting March 2017 Podcast (34.2 MB)
0:00 to 1:03 Introduction
1:04 to 2:02 Chairman’s overview
2:14 to 5:43 ISA 315
5:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control
6:57 to 8:17 Professional Skepticism
8:20 to 12:17 ISA 540
12:18 to 16:27 SSB Coordination and SMP
16:28 to 17:58 Closing Remarks and next meeting

Meeting Highlights

IAASB March 2017 meeting highlights-final (48K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20170313-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (83K) 20170313-IAASB-Agenda-Item-1A-Minutes-and-Opening-Remarks-Dec-2016-MARKED (220K) 20170313-IAASB-Agenda-Item-1B-Minutes-and-Opening-Remarks-Dec-2016-CLEAN (223K) 20170313-IAASB-Agenda-Item-1C-Minutes-and-Opening-Remarks-Jan-2017-Draft-Teleconference-Public-Minutes-final (68K)

Agenda Item 2 - ISA 540

20170307-IAASB Agenda Item 2 ISA 540-Cover-Final (43K) 20170307-IAASB Agenda Item 2A-ISA 540-Issues-Final (88K) 20170307-IAASB Agenda Item 2B-ISA 540-Marked-Final (488K) 20170307-IAASB Agenda Item 2C-ISA 540-Clean-Final (316K) 20170307-IAASB Agenda Item 2D-ISA 540-Conforming Amendments-Final (120K) 20170313-IAASB Agenda Item 2- ISA 540-Supplement-Final (108K)

Agenda Item 3 - IESBA Coordination

20170313-IAASB-Agenda Item 3-SSB Coordination Cover-final (003) (51K)

Agenda Item 4 - ISA 315

20170313-IAASB Agenda Item 4 ISA 315 Revised Cover-final (68K) 20170313-IAASB Agenda Item 4A ISA 315 Revised Issues and Task Force Recommendations-final (321K) 20170313-IAASB Agenda Item 4Supplement-ISA 315 Revised Supplement-final (275K)

Agenda Item 5 - Professional Skepticism

20160313-IAASB Agenda Item 5-Professional Skepticism Cover (63K)

Agenda Item 6 - Quality Control - EQCR

20170313-IAASB Agenda Item 6 Quality Control-Eligibility of EQCR Cover - Final (52K) 20170313-IAASB Agenda Item 6A Quality Control-Eligibility of EQCR Issues - Final (169K)

Agenda Item 7 - SMP / SME Audits

20170313-IAASB Agenda Item 7 SMPSME-Audit-Cover-Final (47K) 20170313-IAASB Agenda Item 7-A SMPSME-Scalability-Final (131K)

Agenda Item 8 - Data Analytics

20170313-IAASB Agenda Item 8-Data Analytics Cover (45K)

Minutes

Updated Agenda

Audio

Discussion held on March 13, 2017 AM Session

IAASB Board Meeting March 13 2017 AM Session Part 1 (189.6 MB) IAASB Board Meeting March 13 2017 AM Session Part 2 (195.2 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Discussion)

Discussion held on March 13, 2017 PM Session

IAASB Board Meeting March 13 2017 PM Session Part 1 (144.4 MB) IAASB Board Meeting March 13 2017 PM Session Part 2 (144.9 MB) IAASB Board Meeting March 13 2017 PM Session Part 3 (56.5 MB)
Agenda Item 2 – ISA 540 (Discussion)
Agenda Item 3 – IESBA Coordination (Discussion)

Discussion held on March 14, 2017 AM Session

IAASB Board Meeting March 14 2017 AM Session Part 1 (189.3 MB) IAASB Board Meeting March 14 2017 AM Session Part 2 (173.8 MB)
Agenda Item 2 – ISA 540 (Discussion)
Agenda Item 4 – ISA 315 (Revised) (Discussion)

Discussion held on March 14, 2017 PM Session

IAASB Board Meeting March 14 2017 PM Session Part 1 (168.4 MB) IAASB Board Meeting March 14 2017 PM Session Part 2 (104 MB)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Agenda Item 5 – Professional Skepticism (Discussion)

Discussion held on March 15, 2017 AM Session

IAASB Board Meeting March 15 2017 AM Session (177.2 MB)
Agenda Item 2 - ISA 540 (Approval)
Agenda Item 6 – Quality Control―EQCR (Issues)

Discussion held on March 15, 2017 PM Session

IAASB Board Meeting March 15 2017 PM Session Part 1 (165 MB) IAASB Board Meeting March 15 2017 PM Session Part 2 (104.1 MB)
Agenda Item 7 – SMP / SME Audits (Discussion)

Discussion held on March 16, 2017 AM Session

IAASB Board Meeting March 16 2017 AM Session (81.1 MB)
Agenda Item 8 – Data Analytics (Video)

Discussion held on March 16, 2017 PM Session

IAASB Board Meeting March 16 2017 PM Session Part 1 (178 MB) IAASB Board Meeting March 16 2017 PM Session Part 2 (88.9 MB)
Agenda Item 2 – ISA 540 (Discussion)

Discussion held on March 17, 2017 AM Session

IAASB Board Meeting March 17 2017 AM Session Part 1 (169.4 MB) IAASB Board Meeting March 17 2017 AM Session Part 2 (158.5 MB)
Agenda Item 2 – ISA 540 (Approval of Conforming Amendments)
Recap
Executive Session

Presentations

 
 

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