IAASB CAG Meeting - March 8-9, 2022

March 8 - 9, 2022

Agenda

Agenda Papers

Agenda Item B - Listed Entity and PIE

20220308 IAASB CAG Agenda Item B PIE Cover (95K) 20220308 IAASB CAG Agenda Item B.1 PIE Presentation (1.4 MB) 20220308 IAASB CAG Agenda Item B.2 PIE Project Proposal (176K) 20220308 IAASB CAG Agenda Item B.3 IAASB PIE-Issues Paper (For Reference) (228K)

Agenda Item C - Going Concern

20220308-IAASB CAG-Agenda Item C Going Concern Cover (90K) 20220308-IAASB CAG-Agenda Item C.1 Going Concern Presentation (1.4 MB) 20220308-IAASB-CAG-Agenda Item C.2- Draft Going Concern-Project Proposal (225K) 20220308-IAASB-CAG-Agenda Item C.3-Going Concern-Issues Paper (For Reference) (172K)

Agenda Item E - Audit Evidence

20220308 IAASB CAG Agenda Item E - ISA 500- Cover and Report Back (113K) 20220308 IAASB CAG Agenda Item E.1 Audit Evidence Presentation (948K) 20220308 IAASB CAG Agenda Item E.2 Audit Evidence Draft Proposed ISA 500 (Revised) (236K) 20220308 IAASB CAG Agenda Item E.3 Audit Evidence IAASB Issues Paper (371K) 20220314 IAASB CAG Agenda Item E.4 Mapping of extant ISA 500 to Proposed ISA 500 (Revised) (204K) 20220314 IAASB CAG Agenda Item E.5 Audit Evidence Addressing the Project Objectives (125K)

Agenda Item F - Group Audits and IAASB Work Plan 2022-2023

20220308 IAASB CAG-Agenda Item F.1 - ISA 600-Report Back (110K) 20220308 IAASB CAG-Agenda Item F.2 - IAASB Work Program (110K)

Agenda Item G - Assurance on Sustainability

20220308 IAASB CAG Agenda Item G - Sustainability Cover and Report back (78K) 20220308 IAASB CAG Agenda Item G.1 - Sustainability Presentation (530K)

Agenda Item H - Fraud

20220308 IAASB CAG-Agenda Item H - Fraud Cover and Report Back (124K) 20220308-IAASB CAG-Agenda Item H.1-Fraud Presentation (1.7 MB) 20220308-IAASB CAG-Agenda Item H.2-Reference Fraud Issues Paper (445K)

Minutes

Audio

Discussion held on March 8, 2022

IAASB-CAG-Meeting-March-8-2022-Day-1 (14 MB)
Welcome and Approval of Minutes of the Previous Meeting
Definitions of Listed Entity and Public Interest Entity
Going Concern

Discussion held on March 9, 2022

IAASB-CAG-Meeting-March-9-2022-Day-2 (19.4 MB)
Audit Evidence
Group Audits and IAASB Work Plan 2022-2023
Assurance on Sustainability/Environmental, Social and Governance (ESG) Reporting
Fraud
 
 

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