IAASB Board Meeting | Virtual by Videoconferencing

September 14 - 23, 2020

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20200914-IAASB-Agenda Item 1 - Introduction and Opening Remarks-Final (84K) 20200914-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual IAASB Meeting June 2020 (CLEAN) (112K) 20200914-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual IAASB Meeting June 2020 (MARKED) (112K) 20200914-IAASB-Agenda Item 1-C- Draft Teleconference Minutes July 22 2020-Final (CLEAN) (43K) 20200914-IAASB-Agenda Item 1-D-Draft Teleconference Minutes July 22 2020-Final (MARKED) (44K) 20200914-IAASB-Agenda Item 1-E- Draft Teleconference Minutes August 11 2020-Final (CLEAN) (35K) 20200914-IAASB-Agenda Item 1-F- Draft Teleconference Minutes August 11 2020-Final (MARKED) (36K)

Agenda Item 2 - Quality Management (Firm Level)

20200914-IAASB-Agenda Item 2- ISQM 1 Issues Paper FINAL (354K) 20200914-IAASB-Agenda Item 2-A-ISQM 1 Draft (Clean) FINAL (767K) 20200914-IAASB-Agenda Item 2-A.1-ISQM 1 Extracts of Draft (Marked From Agenda Item 2-A) FINAL (437K) 20200914-IAASB-Agenda Item 2-B-ISQM 1 Draft (Track Changes from March & June 2020) FINAL (1007K) 20200914-IAASB-Agenda Item 2-C-ISQM 1 Re-exposure Paper FINAL (213K) 20200914-IAASB-Agenda Item 2-D-ISQM 1 Tracking of Changes Since ED FINAL (377K) 20200914-IAASB-Agenda Item 2-E-ISQM 1 Comparison of Requirements in ED to FINAL (510K)

Agenda Item 3 - Engagement Quality Reviews

20200914-IAASB-Agenda Item 3 Proposed ISQM 2 Issues (Final) (193K) 20200914-IAASB-Agenda Item 3-A-Para.-41Ae and AM Clean (Final) (114K) 20200914-IAASB-Agenda Item 3-B-Proposed ISQM 2 Clean (Final) (269K) 20200914-IAASB-Agenda Item 3-C-Para.-41Ae and AM Marked from April 1 (Final) (120K) 20200914-IAASB-Agenda Item 3-D-Proposed ISQM 2 Marked from April 1 (Final) (346K) 20200914-IAASB-Agenda Item 3-E-Discussion of Changes to Requirements and AM (Final) (250K) 20200914-IAASB-Agenda Item 3-F-Proposed ISQM 2 Re-Exposure Analysis (Final) (211K) 20200914-IAASB-Agenda Item 3-G-Para.-41Ae and AM Comparison of ED and Final Requirements (Final) (65K) 20200914-IAASB-Agenda Item 3-H-Proposed ISQM 2 Comparison of ED and Final Requirements (Final) (145K) UPDATED 20200914-IAASB-Agenda Item 3-A-Para.-41Ae and AM Marked from September 15 (Final) (114K) UPDATED 20200914-IAASB-Agenda Item 3-B-Proposed ISQM 2 Marked from September 15 (Final) (276K)

Agenda Item 4 - Quality Management (Engagement Level)

20200914-IAASB-Agenda Item 4 Issues Paper-FINAL (218K) 20200914-IAASB-Agenda Item 4-A Proposed-ISA-220-(Revised)-Clean-FINAL (520K) 20200914-IAASB-Agenda Item 4-A Proposed-ISA-220-TURNAROUND-FINAL (543K) 20200914-IAASB-Agenda Item 4-B Proposed-ISA-220-(Revised)-Marked-FINAL (575K) 20200914-IAASB-Agenda Item 4-C Discussion of Changes to Requirements and AM-FINAL (252K) 20200914-IAASB-Agenda Item 4-D Proposed ISA-220(Revised) Re-Exposure Analysis-FINAL (190K) 20200914-IAASB-Agenda Item 4-E Proposed ISA-220-(Revised) Comparison of ED and Final Requirements-FINAL (300K)

Agenda Item 5 – EER Assurance

20200914-IAASB-Agenda Item 5 - EER Issues Paper (final) (327K) 20200914-IAASB-Agenda Item 5-A Limited and reasonable assurance illustrative (for reference) (186K) 20200914-IAASB-Agenda Item 5-B - NVivo Report Listing (43K) 20200914-IAASB-Agenda Item 5-B.01 - NVivo Word Report - Introduction (105K) 20200914-IAASB-Agenda Item 5-B.02 - NVivo Word Report - Chapter 1 (145K) 20200914-IAASB-Agenda Item 5-B.03 - NVivo Word Report - Chapter 2 (125K) 20200914-IAASB-Agenda Item 5-B.04 - NVivo Word Report - Chapter 3 (198K) 20200914-IAASB-Agenda Item 5-B.05 - NVivo Word Report - Chapter 4 (156K) 20200914-IAASB-Agenda Item 5-B.06 - NVivo Word Report - Chapter 5 (152K) 20200914-IAASB-Agenda Item 5-B.07 - NVivo Word Report - Chapter 6 (185K) 20200914-IAASB-Agenda Item 5-B.08 - NVivo Word Report - Chapter 7 (103K) 20200914-IAASB-Agenda Item 5-B.09 - NVivo Word Report - Chapter 8 (133K) 20200914-IAASB-Agenda Item 5-B.10 - Nd Report - Chapter 9 (138K) 20200914-IAASB-Agenda Item 5-B.11 - NVivo Word Report - Chapter 10 (141K) 20200914-IAASB-Agenda Item 5-B.12 - NVivo Word Report - Chapter 11 (139K) 20200914-IAASB-Agenda Item 5-B.13 - NVivo Word Report - Chapter 12 (113K) 20200914-IAASB-Agenda Item 5-B.14 - NVivo Word Report - Supplement A and B (247K) 20200914-IAASB-Agenda Item 5-B.15 - NVivo Word Report - General Comments (81K) 20200914-IAASB-Agenda Item 5-B.16 - NVivo Word Report - Overall Comments (567K) 20200914-IAASB-Agenda Item 5-C - NVivo Excel Summary of Analysis (177K)

Agenda Item 6 - QM Conforming Amendments to ISAs

20200914-Agenda Item 6 - QM Conforming Amendments to ISAs-Issues Paper-FINAL (469K)

Agenda Item 7 - QM Conforming Amendments to Other IAASB Standards

2020914 IAASB 7 Conforming Amendments to Other IAASB Standards (Final) (241K)

Agenda Item 8 - Due Process

20200909-IAASB-Agenda Item 8- TD Due Process (210K)

Presentations

 
 

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