IAASB Board Meeting | New York, USA

March 16 - 20, 2020

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20200316-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (85K) 20200316-IAASB-Agenda Item 1-A-Draft Public Minutes of the Meeting December 2019- Final Clean (194K) 20200316-IAASB-Agenda Item 1-B-Draft Teleconference Minutes January 23 2020-Final Clean (35K) 20200316-IAASB-Agenda Item 1-C-Draft Teleconference Minutes February 11 2020-Final Marked (27K) 20200316-IAASB-Agenda Item 1-D-Draft Teleconference Minutes February 11 2020-Final Clean (27K)

Agenda Item 2 - Quality Management (Engagement Level)

20200316-IAASB-Agenda Item 2 ISA 220 Issues Paper FINAL (217K) 20200316-IAASB-Agenda Item 2-A ISA 220 Discussion of Other Issues FINAL (234K) 20200316-IAASB-Agenda Item 2-B ISA 220 Draft Clean FINAL (499K) 20200316-IAASB-Agenda Item 2-C ISA 220 Draft Marked FINAL (584K) 20200316-IAASB-Agenda Item 2-D ISA 220 Illustrative Example FINAL (404K)

Agenda Item 3 - ISA 600 (Revised)

20200316-IAASB-Agenda Item 3 -Issues Paper-final (189K) 20200316-IAASB-Agenda Item 3A-Discussion of Significant Changes-final (123K) 20200316-IAASB-Agenda Item 3B-Proposed ISA600 (Revised)-Clean-final (312K) 20200316-IAASB-Agenda Item 3B-UPDATED-Proposed ISA600 (Revised) (401K) 20200316-IAASB-Agenda Item 3C-Proposed ISA600 (Revised)-Marked-final (391K) 20200316-IAASB-Agenda Item 3D-Conforming Amendments-Marked From Jan23 Teleconference-final (205K) 20200316-IAASB-Agenda Item 3E-Conforming Amendments-Marked Extant-final (217K) 20200316-IAASB-Agenda Item 3E-UPDATED-Conforming and Consequential Amendments (217K) 20200316-IAASB-Supplement to Agenda Item 3- Roadmap of Agenda Item 3-B to December 21 Draft-final (96K)

Agenda Item 4 - Quality Management (Firm Level)

20200316-IAASB-Agenda Item-4 - ISQM 1 Issues Paper FINAL (402K) 20200316-IAASB-Agenda Item-4-A- ISQM 1 Draft-CLEAN FINAL (471K) 20200316-IAASB-Agenda Item-4-B- ISQM 1 Draft (Track Changes) FINAL (758K) 20200316-IAASB-Agenda-Item-4-C.2 Q5 Nvivo Report Respondent Comments (207K) 20200316-IAASB-Agenda-Item-4-C.3 Q8 Nvivo Report Respondent Comments (212K) 20200316-IAASB-Agenda-Item-4-C.4 Q9 Nvivo Report Respondent Comments (161K) 20200316-IAASB-Agenda-Item-4-C.5 Q10 Nvivo Report Respondent Comments (188K) 20200316-IAASB-Agenda-Item-4-C.6 Q14 Nvivo Report Respondent Comments (115K) 20200316-IAASB-Agenda-Item-4-C.7 Q15 Nvivo Report Respondent Comments (77K) 20200316-IAASB-Agenda-Item-4-C.8 Additional comments Nvivo Report Respondent Comments (211K) 20200316-IAASB-Agenda-Item-4-D-(Reference)-ISQM 1 Tracking of Changes Since ED FINAL (150K)

Agenda Item 5 - Engagement Quality Reviews

20200316-IAASB-Agenda Item 5 -Proposed ISQM 2 Issues-Final (80K) 20200316-IAASB-Agenda Item 5-A-Para.-41Ae and AM Marked from December 2019-Final (110K) 20200316-IAASB-Agenda Item 5-B-Para.-41Ae and AM Clean-Final (99K) 20200316-IAASB-Agenda Item 5-C-Discussion of Changes to Requirements and AM-Final (151K) 20200316-IAASB-Agenda Item 5-D-Proposed ISQM 2 Marked from December 2019-Final (221K) 20200316-IAASB-Agenda Item 5-E-Proposed ISQM 2 Clean-Final (204K)

Agenda Item 9 - Audits of Less Complex Entities

20200316-IAASB-Agenda Item 9 - LCE Issues Paper (final) (419K) 20200316-IAASB-LCE Supplement A to Agenda Item 9 (final) (233K) 20200316-IAASB-LCE Supplement B to Agenda Item 9 (final) (161K) 20200316-IAASB-LCE Supplement C to Agenda Item 9 (final) (88K) 20200316-IAASB-LCE Supplement D to Agenda Item 9 (final) (120K)

Audio

Discussion held during March 16 2020

IAASB Board Meeting - March 16 2020 - AM Session (19.8 MB)
Agenda Item 1 - Opening Remarks
Agenda Item 2 - ISA 220 (Revised) (Issues)
IAASB Board Meeting - March 16 2020 - PM Session (20.7 MB)
Agenda Item 3 - ISA 600 (Revised) (Approval)

Discussion held during March 17 2020

IAASB Board Meeting - March 17 2020 - AM Session (26.5 MB)
Agenda Item 3 - ISA 600 (Revised) (Approval)

Discussion held during March 18 2020

IAASB Board Meeting - March 18 2020 - AM Session (19.6 MB)
Agenda Item 4 - ISQM 1 (Full Read & Issues)
IAASB Board Meeting - March 18 2020 - PM Session (36.8 MB)
Agenda Item 4 - ISQM 1 (Full Read & Issues)

Discussion held during March 19 2020

IAASB Board Meeting - March 19 2020 - AM Session (30.2 MB)
Agenda Item 8 - Fraud & Going Concern (Discussion)
Agenda Item 5 - ISQM 2 (Issues)

Discussion held during March 20 2020

IAASB Board Meeting - March 20 2020 - AM Session (42 MB)
Agenda Item 3 - ISA 600 (Revised) (Approval)

Presentations

 

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