IAASB Board Meeting | Virtual by Videoconferencing

June 15 - 19, 2020

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20200615-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (89K) 20200615-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for March and April 2020 (CLEAN) (166K) 20200615-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for March and April 2020 (MARKED) (160K)

Agenda Item 2 - IAASB's Response to COVID-19

20200615-IAASB-Agenda Item 2-Cover - IAASB's COVID-19 Response (Final) (46K) 20200615-IAASB-Agenda Item 2A(Updated) - IAASB's Response to COVID-19 (442K)

Agenda Item 3 - Technology

20200615 IAASB-Agenda Item 3 - Technology Issues Paper FINAL (48K)

Agenda Item 4 - Audits of Less Complex Entities

20200615 - IAASB-Agenda Item 4 - Audits of LCEs - Issues and Recommendations (447K) 20200615 - IAASB-Supplement to Agenda Item 4 - Audits of LCEs - Example SMEs Standard (FOR REFERENCE ONLY) (624K)

Agenda Item 5 - ISQM 1

20200615-IAASB-Agenda Item 5 - ISQM 1 Issues Paper FINAL (430K) 20200615-IAASB-Agenda Item 5-A-ISQM-1 Extracts for June 2020 (CLEAN) FINAL (265K) 20200615-IAASB-Agenda Item 5-B-ISQM-1 Extracts for June 2020 (MARKED) FINAL (336K) 20200615-IAASB-Agenda Item 5-C-ISA 220 Extracts-FINAL (77K) 20200615-IAASB-Agenda Item 5-D - ISQM 1 External Communications FINAL (83K)

Agenda Item 7 - Audit Evidence

20200615-IAASB-Agenda Item-7- Audit Evidence - Issues (final) (315K) 20200615-IAASB-Supplement-1 to Agenda Item 7-Mapping of Issues June 2019 - June 2020 (For Reference) (final) (181K) 20200615-IAASB-Supplement-2 to Agenda Item 7-Mapping Academic Research to Issues (For Reference) (final) (48K) 20200615-IAASB-Supplement-3 to Agenda Item 7-Other Sources of Information (For Reference) (final) (50K)

Agenda Item 8 - Quality Management Coordination

20200615-IAASB-Agenda Item 8- QM Joint Issues-FINAL-CLEAN (103K) 20200615-IAASB-Agenda Item 8A-Coordination Update on IESBA EQR Objectivity Project-Cover Note-Final (29K) 20200615-IAASB-Agenda Item 8B - QM Standards-Explanation of Effective Dates with Examples (13.8 MB) 20200615-IAASB-Agenda Item 8C NVivo Q2 and Q3 (FOR REFERENCE) (247K)

Audio

Discussion held during June 15 2020

IAASB Board Meeting - June 15 2020 (227.7 MB)
Agenda Item 1 - Opening Remarks
Agenda Item 2 - COVID-19 Response (Update & Discussion)
Agenda Item 3 - Technology (Issues)

Discussion held during June 16 2020

IAASB Board Meeting - June 16 2020 (217.4 MB)
Agenda Item 4 - Audits of Less Complex Entities (Issues)

Discussion held during June 17 2020

IAASB Board Meeting - June 17 2020 (230.1 MB)
Agenda Item 5 - ISQM 1 (Issues)
Agenda Item 6 - ISA 220 (Revised) (Issues)

Discussion held on June 18 2020

IAASB Board Meeting - June 18 2020 (183.8 MB)
Agenda Item 7 - Audit Evidence (Issues)

Discussion held on June 19 2020

IAASB Board Meeting - June 19 2020 (244.3 MB)
Agenda Item 8 - QM Coordination (Issues and Effective Date)
 
 

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