Hong Kong

March 6 - 10, 2006

Agenda Papers

Agenda Item 1, Minutes

Pages 475 to 476 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (160K) Pages 477 to 494 - Agenda Item 1-A - Draft Minutes 2005 12 Cape Town (Public Session) (194K)

Agenda Item 2, Modifications

2006 03 IAASB Highlights (445K) Pages 1 to 2 - Agenda Item 2 - Modifications Cover Sheet (183K) Pages 21 to 40 - Agenda Item 2-B - Proposed ISA 705 - First-Read Clean (197K) Pages 3 to 20 - Agenda Item 2-A - Modifications Issues Paper - Draft (198K) Pages 41 to 76 - Agenda Item 2-C - Proposed ISA 705 - First-Read Markup from ED (322K) Pages 77 to 88 - Agenda Item 2-D - Proposed ISA 706 - First-Read Clean (177K) Pages 89 to 102 - Agenda Item 2-E - Proposed ISA 706 - First-Read Markup from ED (218K)

Agenda Item 3, Estimates

Pages 251 to 256 - Agenda Item 3 - Proposed Revised ISA 540 Estimates Cover Sheet (99K) Pages 257 to 282 - Agenda Item 3-A - Revised Draft ISA 540 Revised Mark-up from Oct (141K) Pages 283 to 304 - Agenda Item 3-B - Revised Draft ISA 540 Revised Clean (96K) Pages 305 to 312 - Agenda Item 3-C - Summary of Significant IAASB Decisions and Comparison to ED (45K)

Agenda Item 4, Estimates

Pages 313 to 318 - Agenda Item 4 - Redrftng ISA 540 Estimates Rvsd & ISA 545 Fair Values Cvr Pg (102K) Pages 319 to 342 - Agenda Item 4-A - Draft ISA 540 Revised and Redrafted Clean (103K) Pages 343 to 348 - Agenda Item 4-B - Disposition of Present Tense in Proposed Revised ISA 540 (53K)

Agenda Item 5, Communications

Pages 349 to 352 - Agenda Item 5 - Gov260 Cover Sheet (96K) Pages 353 to 358 - Agenda Item 5-A - Gov260 Issues (41K) Pages 359 to 380 - Agenda Item 5-B Gov260 Old format draft - clean (110K) Pages 381 to 408 - Agenda Item 5-C - Gov260 Old format draft - Mark up (160K) Pages 409 to 428 - Agenda Item 5-D - Gov260 Clarity draft - Clean (103K) Pages 429 to 450 - Agenda Item 5-E - Gov260 Clarity draft - Mark up (120K) Pages 451 to 466 - Agenda Item 5-F - Gov260 Mapping Document (106K)

Agenda Item 6, Terms of Reference

Pages 467 to 470 - Agenda Item 6 - IAASB Due Process and Terms of Reference Cover Sheet (90K) Pages 471 to 474 - Agenda Item 6-A - IAASB Terms of Reference Changes to Interim ToR, Mark-up (28K)

Agenda Item 7, Written Representations

2006 03 Hong Kong Public Session - Approved (105K) Pages 495 to 498 - Agenda Item 7 - Proposed Revised ISA 580 Written Representations (Cover Sheet) (179K) Pages 499 to 510 - Agenda Item 7-A - Proposed Revised ISA 580 Written Representations (164K)

Agenda Item 8, Special Reports

Pages 511 to 512 - Agenda Item 8 - Special Reports - Cover Sheet (187K) Pages 513 to 532 - Agenda Item 8-A - Special Reports - Significant Comments (244K) Pages 533 to 546 - Agenda Item 8-B - Special Reports - Proposed Changes to ISA 200 (209K) Pages 547 to 550 - Agenda Item 8-C - Special Reports - Proposed Changes to ISA 210 (129K) Pages 701 to 706 - Agenda Item 8-A.1 - Application of ISAs to Other Historical Financial Information (120K)

Agenda Item 9, Group Audits

Pages 551 to 554 - Agenda Item 9 - Group Audits (Cover Sheet) (186K) Pages 555 to 590 - Agenda Item 9-A - ISA 600 (Revised) Group Audits (Clean) (270K) Pages 591 to 600 - Agenda Item 9-B - Explanatory Memorandum (156K) Pages 601 to 640 - Agenda Item 9-C - ISA 600 (Rvsd) Group Audits (Mrkd frm Dec 2005 IAASB Paper) (328K) Pages 641 to 650 - Agenda Item 9-C.1 - Action Points from December 2005 Discussions (169K) Pages 651 to 690 - Agenda Item 9-D - Mapping Document (323K)

Agenda Item10, Project Proposal Service Organizations

Pages 691 to 692 - Agenda Item 10 - IAASB Project Proposal Service Organizations Cover Sheet (78K) Pages 693 to 696 - Agenda Item 10-A - Revised Project Proposal - Revision of ISA 402 (32K) Pages 697 to 700 - Agenda Item 10-B - Project Proposal - Service Auditor (30K) Timetable for Public (81K)

Audio

Discussion held on Friday morning, March 10, 2006 (93.7 MB)
Agenda Item 9 - Group Audits (Run time: 1 hours, 11 minutes)
Agenda Item 5 - Communications (Run time: 1 hour)
Agenda Item 3 & 4 - Estimates (Run time: 1 hour)
Discussion held on Monday afternoon, March 6, 2006 (90.9 MB)
Agenda Item 3 - Estimates (Run time: 3 hours, 12 minutes)
Discussion held on Monday morning, March 6, 2006 (108.8 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 16 minutes)
Agenda Item 9 - Group Audits (Run time: 3 hours, 33 minutes)
Discussion held on Thursday afternoon, March 9, 2006 (94.8 MB)
Agenda Item 10 - Project Proposal, Service Organizations (Run time: 10 minutes)
Agenda Item 9 - Group Audits (Run time: 2 hours, 30 minutes)
Agenda Item 6 - Terms of Reference (Run time: 8 minutes)
Clarity (Oral update) (Run time: 32 minutes)
Discussion held on Thursday morning, March 9, 2006 (82.5 MB)
Agenda Item 7 - Written Representations (Run time: 1 hour, 25 minutes)
Brief address by Mr. Fayezul Choudhury, PIOB Observer (Run time: 3 minutes)
Agenda Item 7 - Written Representations (Run time: 1 hour, 26 minutes)
Discussion held on Tuesday afternoon, March 7, 2006 (92 MB)
Agenda Item 8 - Special Reports (Run time: 3 hours, 14 minutes)
Discussion held on Tuesday morning, March 7, 2006 (96.2 MB)
Agenda Item 3 - Estimates (Run time: 56 minutes)
Agenda Item 5 - Communications (Run time: 2 hours, 27 minutes)
Discussion held on Wednesday afternoon, March 8, 2006 (41.8 MB)
Agenda Item 2 - Modifications (Run time: 1 hour, 30 minutes)
Discussion held on Wednesday morning, March 8, 2006 (89.1 MB)
Agenda Item 2 - Modifications (Run time: 3 hours, 8 minutes)
 
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree