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IAASB Quarterly Board Meeting - June 17-21, 2019

Jun 17 - 21, 2019

Meeting Summary

IAASB Podcast

IAASB Board Meeting - June 21 2019 - Podcast (24.33 MB)
00:00 to 02:18 Introduction – Willie Botha, Technical Director 02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair 07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair 12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair 15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting (PIR) – Willie Botha, Technical Director 21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair 22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair 23:32 to 26:19 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 - Agreed-upon Procedures

Agenda Item 3 - NVivo Reports - Agreed-upon Procedures

Agenda Item 5 - Auditor Reporting PIR

Agenda Item 6 - ISA 600

Agenda Item 7 - Audit Evidence

Agenda Item 8 - EER Assurance

Minutes

Audio

Discussion held during June 17, 2019

IAASB Board Meeting - June 17 2019 - Part 3 (65.3 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – ISA 315 (Revised) (Discussion)

Discussion held during June 18, 2019

IAASB Board Meeting - June 18 2019 - Part 3 (87.22 MB)
Agenda Item 3 – Agreed-upon Procedures (Discussion) Agenda Item 4 – IASB Update (Mary Tokar) Agenda Item 5 – Auditor Reporting Post-Implementation Review (PIR) (Discussion)

Discussion held during June 19, 2019

IAASB Board Meeting - June 19 2019 - Part 3 (41.85 MB)
Agenda Item 6– ISA 600 (Revised) (Discussion) IESBA Coordination (Presentation)

Discussion held during June 20, 2019

IAASB Board Meeting - June 20 2019 - Part 2 (108.57 MB)
Agenda Item 7 – Audit Evidence (Discussion) Agenda Item 4 – ISA 315 (Revised) (Discussion) Outgoing Chair Discussions

Discussion held during June 21, 2019

IAASB Board Meeting - June 21 2019 (99.24 MB)
Agenda Item 8 – Extended External Reporting (Discussion)

Presentations

IAASB IESBA Coordination

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