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IAASB Quarterly Board Meeting - September 16-20, 2019

Sep 16 - 20, 2019

Meeting Summary

IAASB Podcast

IAASB Board Meeting - September 20, 2019 Podcast (26.39 MB)
0:00 to 0:46 Introduction - Willie Botha, Technical Director 0:47 to 2:48 Chairman’s overview – Tom Seidenstein, Chair 3:13 to 4:29 ISA 315 (Revised) - Fiona Campbell, Deputy Director and Task Force Chair 4:51 to 7:05 ISA 600 (Revised) - Susan Jones, Technical Advisor to Len Jui 7:35 to 11:25 ISQM 1 – Imran Vanker, Board Member and Task Force Chair 11:41 to 15:25 ISQM 2 - Imran Vanker, Board Member and Task Force Chair 15:46 to 18:34 ISA 220 – Lyn Provost, Board Member and Task Force Chair 18:38 to 20:45 ISA 315 Next Steps, Joint IAASB-IESBA Session, and Ethics Board Fees Project - Willie Botha, Technical Director 21:05 to 24:03 Strategy and Work Plan - Tom Seidenstein, Chair 24:08 to 26:21 EER, Audit Evidence, and Technology - Willie Botha, Technical Director 26:28 to 27:02 Final Reflections - Tom Seidenstein, Chair 27:05 to 28:34 Closing remarks and next meeting - Willie Botha, Technical Director

Meeting Highlights

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - ISA 315 (Revised)

Agenda Item 2 - NVivo Reports ISA 315 (Revised)

Agenda Item 3 IESBA Coordination - Fees Proposals

Agenda Item 4 - Quality Management (Firm Level)

Agenda Item 5 - QM Effective Date

Agenda Item 6 - EER Assurance

Agenda Item 7 - Engagement Quality Reviews

Agenda Item 8 - ISA 220 (Revised)

Agenda Item 9 - ISA 600 (Revised)

Agenda Item_10 - Strategy and Work Plan

Agenda Item_11 - Technology

Agenda Item_13 - Due Process

Agenda Item_J - Joint IAASB and IESBA Board Meeting

Minutes

Audio

Discussion held during September 16, 2019

IAASB Board Meeting - September 16 2019 part 4 (84.82 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – ISA 315 (Revised) (Approval) Agenda Item 12 – Audit Evidence (Update) Agenda item 5 – Quality Management – Effective Date (Update) Agenda Item 3 – IESBA Coordination – Fees proposals (Discussion)

Discussion held during September 17, 2019

IAASB Board Meeting - September 17 2019 - Part 3 (69.83 MB)
Agenda Item 4 – ISQM 1 (Discussion) Agenda Item 6 – Extended External Reporting (Issues) Agenda Item 2 – ISA 315 (Revised) (Approval)

Discussion held during September 18, 2019

IAASB Board Meeting - September 18 2019 - Part 3 (69.84 MB)
Agenda Item 2 – ISA 315 (Revised) (Approval) Agenda Item 7 – ISQM 2 (Discussion) Agenda Item 8 – ISA 220 (Revised) (Discussion) Joint IAASB-IESBA Board Session (Discussion)

Discussion held during September 19, 2019

IAASB Board Meeting - September 19 2019 - Part 3 (101.4 MB)
Agenda Item 9 – ISA 600 (Revised) (Issues) Agenda Item 10 – Strategy and Work Plan (Discussion) Agenda Item 11- Technology (Update) Agenda Item 2 – ISA 315 (Revised) (Approval)

Discussion held during September 20, 2019

IAASB Board Meeting - September 20 2019 Part 2 (60.75 MB)
Agenda Item 2 – ISA 315 (Revised) (Approval)

Presentations

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