New York

May 11 - 13, 2003

Meeting Summary

• 2003 05 IAASB Highlights (114K)

Agenda

• Revised Timetable for Public - May 5, 2003 (203K)

Agenda Papers

Agenda

• Revised Timetable for Public - May 5, 2003 (203K)

Estimates

• Pages 377 to 378 - Agenda Item 2 - Accounting Estimates Involving Measurement Uncertainty (Cover Sheet) (175K)
• Presentation - Agenda Item 2-A - Accounting Estimates Involving Measurement Uncertainty (Presentation) (150K)

Fraud

• Pages 697 to 700 - Agenda Paper 9 - Fraud (Cover Sheet) (201K)
• Pages 701 to 704 - Agenda Item 9-A - Fraud - Black Lettered Paragraphs (131K)
• Pages 705 to 712 - Agenda Item 9-B - Fraud - Comparison of Black Lettered Paragraphs (186K)
• Pages 713 to 746 - Agenda Item 9-C - Fraud - Draft ED (352K)

Group Audits

• Attachment - Agenda Item 7 - Group Audits (62K)
• Pages 617 to 622 - Agenda Item 7 - Group Audits (Cover Sheet) (185K)
• Pages 623 to 632 - Agenda Item 7-A - Proposed Revised ISA 600 (197K)
• Pages 633 to 652 - Agenda Item 7-B - Proposed IAPS - Audit of Consolidated Financial Statements (252K)

IAASB Project Proposals

• Pages 561 to 574 - Agenda Item 6-A - IAASB Project Proposal - Revision of ISA 260 (205K)
• Pages 575 to 586 - Agenda Item 6-B - IAASB Project Proposal - Revision of ISA 550 (201K)
• Pages 587 to 594 - Agenda Item 6-C - IAASB Project Proposal - Revision of ISA 620 (Revised Project Proposal) (175K)
• Pages 595 to 560 - Agenda Item 6 - IAASB Project Proposals (Cover Sheet) (159K)
• Pages 595 to 616 - Agenda Item 6-D - IAASB Project Proposal - New ISA 701 (332K)

Materiality

• Pages 483 to 484 - Agenda Item 4 - Proposed Revision of ISA 320, Audit Materiality (Cover Sheet) (176K)
• Pages 485 to 492 - Agenda Item 4-A - Revision of ISA 320, Audit Materiality - Issues Paper (189K)
• Presentation - Agenda Item 4-B - Audit Materiality (Presentation) (148K)

Minutes of Previous Meeting

• Pages 359 to 368 - Agenda Item 1-A - Minutes of the Meeting Held March 17-21, 2003 (Melbourne) (196K)

Preface, Terms of Reference, Bold Type Lettering

• Pages 379 to 382 - Agenda Item 3 - Terms of Reference, Preface and Operations Policy 1 (174K)
• Pages 383 to 396 - Agenda Item 3-A - Preface -Issues Paper… (246K)
• Pages 397 to 404 - Agenda Item 3-B - Proposed Revised Preface (Mark-up) (162K)
• Pages 405 to 438 Agenda Item 3-C Preface Comments Received and Proposed Disposition (396K)
• Pages 439 to 446 - Agenda Item 3-D - Operations Policy No 1 - Bold Type Lettering - Issues Paper (218K)
• Pages 447 to 450 - Agenda Item 3-E - Proposed Revised Operations Policy (Mark-up) (153K)
• Pages 451 to 458 - Agenda Item 3-F - Operations Policy - Bold Type Letting - Comments Received and Proposed Disposition (235K)

Quality Control

• Pages 493 to 496 - Agenda Item 5 - Quality Control (Cover Sheet) (196K)
• Pages 497 to 516 - Agenda Item 5-A - Proposed ISQC 1 - Clean (241K)
• Pages 517 to 526 - Agenda Item 5-B - Proposed ISA 220 - Clean (157K)
• Pages 527 to 548 - Agenda Item 5-C - Proposed ISQC 1 - Mark-up (263K)
• Pages 549 to 558 - Agenda Item 5-D - Proposed ISA 220 - Mark-up (185K)

Reporting on Interim Financial Information

• Pages 653 to 654 - Agenda Item 8 - Review of Interim Financial Information (Cover Sheet) (198K)
• Pages 655 to 674 - Agenda Item 8-A - Review of Interim Financial Information (Clean) (268K)
• Pages 675 to 696 - Agenda Item 8-B - Review of Interim Financial Information (Mark-up) (307K)

Security Arrangements - Please Read

• Security Arrangements (200K)

Minutes

• 2003 05 New York Public Session - Approved (79K)