New York, USA

June 15 - 19, 2015

Meeting Summary

IAASB Podcast

IAASB Podcast June 15-19 2015 Meeting (31.1 MB)
In this audio podcast, hosted by IAASB Technical Director Kathleen Healy, Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Brendan Murtagh and Megan Zietsman provide an overview of activities conducted during the IAASB’s June 15-19, 2015, meeting in New York.

:05 - Introduction
:31 - Chairman's Overview
2:51 - Approval of NOCLAR Exposure Draft
4:37 - ISA 810 approval of Exposure Draft, ISA 800 and 805 review
5:21 - Quality Control and Group Audits
8:56 - Agreed-upon Procedures, Integrated Reporting, and Professional Skepticism.
13:40 - Chairman's Closing Remarks
15:10 - Next meeting

Meeting Highlights

June 2015 IAASB Meeting Highlights-final (95K)

Agenda

Agenda Papers

Agenda Item 1 - Minutes and Opening Remarks

20150615-IAASB-Agenda Item 1 Minutes and Opening Remarks-Introduction and Opening Remarks (90K)
20150615-IAASB-Agenda Item 1-A Minutes and Opening Remarks-March 2015 Draft Public Minutes-Marked (140K) 20150615-IAASB-Agenda Item 1-B Minutes and Opening Remarks-March 2015 Draft Public Minutes-Clean (135K) 20150615-IAASB-Agenda Item 1-C Minutes and Opening Remarks-April 2015 Draft Public Minutes-final (57K)

Agenda Item 2 - NOCLAR

20150615-IAASB-Agenda Item 2 NOCLAR-Cover (63K) 20150615-IAASB-Agenda Item 2-A NOCLAR-Issues Paper (76K) 20150615-IAASB-Agenda Item 2-B NOCLAR-Project Proposal (73K) 20150615-IAASB-Agenda Item 2-C NOCLAR-Proposed Amendments to International Standards (130K) 20150615-IAASB-Agenda Item 2-D NOCLAR-Category 1 Items: IESBA NOCLAR ED vs Extant 250 (113K) 20150615-IAASB-Agenda Item 2-E NOCLAR-Category 2 Items: IESBA NOCLAR ED vs Extant 250 (69K) 20150615-IAASB-Agenda Item 2-F NOCLAR-Category 3 Items: Areas for Future Consideration in 250 (66K) 20150615-IAASB-Agenda Item 2-G NOCLAR-IESBA ED (558K)

Agenda Item 3 - Data Analytics

20150615-IAASB-Agenda Item 3 Data Analytics-Cover (47K) 20150615-IAASB-Agenda Item 3-A Data Analytics-Working Group Update Presentation (258K)

Agenda Item 4 - ISA 800 ISA 805

20150615-IAASB-Agenda Item 4 ISA 800 ISA 805-Cover (78K) 20150615-IAASB-Agenda Item 4-A ISA 800 ISA 805-Feedback from ED Issues and Recommendations (131K) 20150615-IAASB-Agenda Item 4-B ISA 800 ISA 805-Proposed ISA 800 Marked from ED (177K) 20150615-IAASB-Agenda Item 4-C ISA 800 ISA 805-ISA 805 Marked from ED (191K) 20150615-IAASB-Agenda Item 4-D ISA 800 ISA 805-Conforming Amendment to ISA 700 (35K)

Agenda Item 5 - ISA 810

20150615-IAASB-Agenda Item 5 ISA 810 Cover (79K) 20150615-IAASB-Agenda Item 5-A ISA 810 Issues Paper (73K) 20150615-IAASB-Agenda Item 5-B ISA 810 Marked from Extant (155K)

Agenda Item 6 - Group Audits-Staff Practice Alert

20150615-IAASB-Agenda Item 6 Staff Audit Practice Alert-Cover (53K) 20150615-IAASB-Agenda Item 6-A Staff Audit Practice Alert-Responsibilities of the Engagement Parter (80K)

Agenda Item 7 - Agreed Upon Procedures

20150615-IAASB-Agenda Item 7 Agreed Upon Procedures-Cover (64K) 20150615-IAASB-Agenda Item 7-A Agreed Upon Procedures-Issues Paper (100K)

Agenda Item 8 - Coordinated Approach to Projects (update)

20150615-IAASB-Agenda Item 8 Approach to Combined DP (117K)

Agenda Item 9 - Group Audits

20150615-IAASB-Agenda Item 9 Group Audits-Cover (80K) 20150617-IAASB-Agenda Item 9-A Group Audits-Issues (370K)

Agenda Item10 - Professional Skepticism

20150617-IAASB-Agenda Item 10 Professional Skepticism-Cover (65K) 20150617-IAASB-Agenda Item 10-A Professional Skepticism-Issues for Review (70K) 20150617-IAASB-Agenda Item 10-B Professional Skepticism-Glover&Prawitt Enhancing Auditor Professional Skepticism (2.8 MB) 20150617-IAASB-Agenda Item 10-C Professional Skepticism-IAASB Professional Skepticism Staff Q and A (153K) 20150617-IAASB-Professional Skepticism Panel-Fornelli Presentation (393K) 20150617-IAASB-Professional Skepticism Panel-Justin Presentation (61K) 20150617-IAASB-Professional Skepticism Panel-Munter Presentation (46K) 20150617-IAASB-Professional Skepticism Panel-Prawitt Presentation (32K) 20150617-IAASB-Professional Skepticism-Panel- Kohler Presentation (290K)

Agenda Item11 - Financial Institutions

20150619-IAASB-Agenda Item 11 Financial Institutions-Cover (70K) 20150619-IAASB-Agenda Item 11-A Financial Institutions-Presentation (308K)

Agenda Item12 - Quality Control

20150615-IAASB-Agenda Item 12 Quality Control-Cover (64K) 20150615-IAASB-Agenda Item 12-A Quality Control-Issues (311K) 20150617-IAASB-Agenda Item 12-B Quality Control-Engagement Partner Analysis (133K)

Agenda Item13 - Integrated Reporting

20150615-IAASB-Agenda Item 13 Integrated Reporting-Cover (110K) 20150615-IAASB-Agenda Item 13-A Integrated Reporting-Working Group Update (62K)

Agenda Item14 - Financial Institutions Education

20150615-IAASB-Agenda Item 14 Financial Institutions Education (58K)

Agenda Item15 - Auditor Reporting Effective Date

20150615-IAASB-Agenda Item 15 Auditor Reporting Effective Date (121K)

Agenda Item16 - IAASB Timetable of Current Projects June 2015

20150615-IAASB-Agenda Item 16 IAASB Timetable of Current Projects June 2015 (76K)

Minutes

Audio

Discussion held on June 15, 2015 AM Session

Monday June 15 2015 AM Session (183.8 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – NOCLAR

Discussion held on June 15, 2015 PM Session

Monday June 15 2015 PM Session (157.8 MB)
Agenda Item 2 – NOCLAR
Agenda Item 3 – Data Analytics
Agenda Item 15 – Auditor Reporting: Effective Date
Agenda Item 6 – Group Audits – Staff Alert
Agenda Item 8 – Coordinated Approach to Projects
Agenda Item 10 – Professional Skepticism

Discussion held on June 16, 2015 AM Session

Tuesday June 16 2015 AM Session (161.9 MB)
Agenda Item 4 – ISA 800/805

Discussion held on June 16, 2015 PM Session

Tuesday June 16 2015 PM Session (196.3 MB)
Agenda Item 5 – ISA 810
Agenda Item 7 – Agreed-Upon Procedures

Discussion held on June 17, 2015 AM Session

Wednesday June 17 2015 AM Session (180.6 MB)
Agenda Item 9 – Group Audits

Discussion held on June 17, 2015 PM Session

Wednesday June 17 2015 PM Session (147.6 MB)
Agenda Item 10 - Professional Skepticism (Panel)
Agenda Item 11 – Financial Institutions

Discussion held on June 18, 2015 AM Session

Thursday June 18 2015 AM Session (112.2 MB)
Agenda Item 2 – NOCLAR
Agenda Item 11 – Financial Institutions

Discussion held on June 18, 2015 PM Session

Thursday June 18 2015 PM Session (163 MB)
Agenda Item 2 – NOCLAR
Agenda Item 12 – Quality Control

Discussion held on June 19, 2015 AM Session

Friday June 19 2015 AM Session (175.8 MB)
Agenda Item 5 – ISA 810
Agenda Item 13 – Integrated Reporting (Panel)

Discussion held on June 19, 2015 PM Session

Friday June 19 2015 PM Session (70 MB)
Agenda Item 14 – Financial Institutions: Education Session
Agenda Item 16 – Closing Remarks

Presentations

 
 

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