New York, USA

September 21 - 25, 2015

Meeting Summary

IAASB Podcast

IAASB Podcast September 21-25 2015 Meeting (46 MB)
IAASB Technical Director Kathy Healy hosts the September 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's September 21-25, 2015, meeting in New York.

:06 - Introduction
:31 - Chairman's Overview
3:21 - Enhancing Audit Quality - Draft Invitation to Comment, Group Audits and Quality Control
9:23 - Financial Institutions, including ISA 540 and IFRS 9
12:50 - Professional Skepticism
14:30 - Approval of ISA 800 (Revised) and ISA 805 (Revised)
16:14 - Innovation, Integrated Reporting, and Data Analytics
22:33 - Closing Remarks and Next Meeting

Meeting Highlights

September-2015-IAASB-Meeting-Highlights-final (362K)

Agenda

Agenda Papers

Agenda Item 1 - Minutes and Opening Remarks

20150921-IAASB-Agenda Item 1-Introduction and Opening Remarks-final (59K) 20150921-IAASB-Agenda Item 1A-Minutes and Opening Remarks-June 2015 Draft Public Minutes-Marked-final (175K) 20150921-IAASB-Agenda Item 1B-Minutes and Opening Remarks-June 2015 Draft Public Minutes-Clean-final (173K)

Agenda Item 2 - ISA 800 and ISA 805

20150921-IAASB-Agenda Item 2-ISA 800 and ISA 805 Cover-final (52K) 20150921-IAASB-Agenda Item 2A-ISA 800 805-Issues and DT Recommendations-final (71K) 20150921-IAASB-Agenda Item 2B-ISA 800-Marked from IAASB June Meeting Discussion-final (185K) 20150921-IAASB-Agenda Item 2C-ISA 805-Marked from IAASB June Meeting Discussion-final (186K) 20150921-IAASB-Agenda Item 2D-ISA 800-Clean-final (164K) 20150921-IAASB-Agenda Item 2E-ISA 805-Clean final (170K) 20150921-IAASB-Agenda Item 2F-ISA 800 Marked from ED-final (169K) 20150921-IAASB-Agenda Item 2G-ISA 805 Marked From ED-final (187K)

Agenda Item 3 - Integrated Reporting

20150921-IAASB-Agenda Item 3-Integrated Reporting Cover-final (48K) 20150921-IAASB-Agenda Item 3A-Integrated Reporting Issues Paper-final (307K) 20150921-IAASB-Agenda Item 3B-Integrated Reporting Working Group Publication-final (355K)

Agenda Item 4 - Enhancing Audit Quality

20150921-IAASB-Agenda Item 4-Enhancing AQ ITC-Cover-Final (51K) 20150921-IAASB-Agenda Item 4A-Enhancing AQ ITC Issues-Final (70K) 20150921-IAASB-Agenda Item 4B-Enhancing AQ ITC Combined Final (558K)

Agenda Item 5 - Professional Skepticism

20150915-IAASB Agenda Item 5-Professional Skepticism-Cover final (44K) 20150921-IAASB-Agenda Item 5 Presentation-Conceptual Issues-final (134K)

Agenda Item 6 - Data Analytics

20150921-IAASB-Agenda Item 6-Data Analytics Cover-final (52K) 20150921-IAASB-Agenda Item 6A-Data Analytics Presentation-final (307K)

Agenda Item 7 - Financial Institutions

020150921-IAASB-Agenda Item 7-Financial Institutions - Cover-final (66K) 20150921-IAASB Agenda Item 7A-Financial Institutions Issues-Final (119K) 20150921-IAASB Agenda Item 7B-Financial Institutions Gap-Final (193K) 20150921-IAASB Agenda Item 7C-Financial Institutions ITC-Final (30K) 20150921-IAASB-meeting-Agenda Item 7-IFRS-9 presentation (404K)

Agenda Item 8 - Innovation

020150921-IAASB-Agenda Item 8-Innovation-Cover-final (64K) 020150921-IAASB-Agenda Item 8A-Innovation Issues Paper-final (77K) 20150921-IAASB meeting Agenda Item 8B-Innovation Presentation-final (82K) 20150921-IAASB meeting Agenda Item 8C-Innovation IDW GRC project Presentation-final (135K) 20150921-IAASB-meeting Agenda Item-8D-Innovation cyber-security-presentation-final (156K)

Agenda Item 9 - IAASB Timetable of Current Projects

20150921-IAASB-Agenda Item 9-IAASB Timetable of Current Projects-final (80K)

Agenda Item10 - Due Process

20150921-IAASB-Agenda Item 10-Due Process-final (63K)

Minutes

Updated Agenda

Audio

Discussion held on September 21, 2015 AM Session

September 21 AM Session (196.7 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 800/805
Agenda Item 4 – Enhancing Audit Quality – Forepart

Discussion held on September 21, 2015 PM Session

September 21 PM Session (70.6 MB)
Agenda Item 3 – Integrated Reporting

Discussion held on September 22, 2015 AM Session

September 22 AM Session (194.8 MB)
Agenda Item 4 – Enhancing Audit Quality – Forepart
Agenda Item 5 – Professional Skepticism

Discussion held on September 22, 2015 PM Session

September 22 PM Session (134.3 MB)
Agenda Item 2 – ISA 800/805
Agenda Item 4 – Enhancing Audit Quality – Quality Control

Discussion held on September 23, 2015 AM Session

September 23 AM Session (201.8 MB)
Agenda Item 6 – Data Analytics
Agenda Item 4 – Enhancing Audit Quality – Group Audits

Discussion held on September 23, 2015 PM Session

September 23 PM Session (90.3 MB)
Agenda Item 4 – Enhancing Audit Quality – Group Audits
Agenda Item 7 – Financial Institutions

Discussion held on September 24, 2015 AM Session

September 24 AM Session (168.5 MB)
Agenda Item 7 – IFRS 9 presentation
Agenda Item 7 – Financial Institutions

Discussion held on September 24, 2015 PM Session

September 24 PM Session (183.6 MB)
Agenda Item 7 – Financial Institutions
Agenda Item 2 – ISA 800/805

Discussion held on September 25, 2015 Session

September 25 AM Session (178.4 MB)
Agenda Item 2 – ISA 800/805
Agenda Item 8 – Innovation
Agenda Item 4 – Enhancing Audit Quality – Wrap Up
Agenda Item 9 – Closing Remarks
 
 

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