IAASB Board Meeting | Virtual by Videoconferencing

December 7 - 11, 2020

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20201207-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (121K) 20201207-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for September 2020-Final (104K) 20201207-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting Held on November 10-11-Final (Clean) (70K) 20201207-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meeting Held on November 10-11-Final (Marked) (70K)

Agenda Item 2 - Audits of Less Complex Entities

20201207-IAASB Meeting-Agenda Item 2-LCE Separate Standard Issues (Final) (543K) 20201207-IAASB Meeting-Agenda Item 2A-LCE Draft Audit Standard Project Proposal (282K) 20201207-IAASB Meeting-Agenda Item 2B-LCE Draft Audit Standard (850K) 20201207-IAASB-Agenda Item 2A (Updated) - LCE Separate Standard Project Proposal (Final) (402K) 20201207-IAASB-Meeting-Agenda Item 2C - Proportionality of ISAs to Draft Audit Standard (Part 1) (815K) 20201207-IAASB-Meeting-Agenda Item 2D - Proportionality of ISAs to Draft Separate Standard (Part 2) (1.9 MB)

Agenda Item 3 - Audit Evidence

20201207-IAASB-Agenda Item-3 - Audit Evidence - Issues (final) (234K) 20201207-IAASB-Agenda Item-3-A Draft Audit Evidence Project Proposal (final) (170K) 20201207-IAASB-Agenda Item-3-A Updated Audit Evidence Project Proposal (final) (155K) 20201207-IAASB-Agenda Item-3-A Updated Audit Evidence Project Proposal APPROVED (146K) 20201207-IAASB-Supplement 1 to Agenda Item 3 - Interaction of ISAs PowerPoint (final) (7.2 MB)

Agenda Item 4 - ISA 600

20201207-IAASB-Agenda Item 4-ISA 600-Issues Paper-final (484K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement A Staff-Prepared High-Level Summary of Key Themes Identified (238K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.1.1-B.1.7-Group Audits-NVivo-Summary-Analysis (88K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.2 Q1(a) Nvivo Report Respondent Comments (276K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.3 Q1(b) Nvivo Report Respondent Comments (284K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.4 Q4 Nvivo Report Respondent Comments (286K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.5 Q6 Nvivo Report Respondent Comments (229K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.6 Q8 Nvivo Report Respondent Comments (272K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.7 Q8(a) Nvivo Report Respondent Comments (249K) 20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.8 Q8(b) Nvivo Report Respondent Comments (233K)

Agenda Item 5 - Extended External Reporting Assurance

20201207-IAASB-Agenda-Item-5 -EER-Issues (final) (239K) 20201207-IAASB-Agenda-Item-5-A EER Assurance Guidance Mark-Up (final) (2.8 MB) 20201207-IAASB-EER-Agenda Item 5-B Illutsrative Examples Mark-Up (final) (726K) 20201207-IAASB-EER-Agenda Item 5-C Limited and Reasonable EER Illustrative Table (final) (162K) 20201207-IAASB-EER-Supplement 1 to Agenda-Item 5 EER Assurance Guidance Clean (final) (2.1 MB) 20201207-IAASB-EER-Supplement 2 to Agenda Item 5 - Supplement B Illustrative Examples Clean (final) (695K)

Agenda Item 6 - Fraud

20201210-IAASB-Agenda Item 6 - Fraud Issues Paper (355K) 20201210-IAASB-Supplement 6-A - Roundtable Takeaways (803K)

Audio

Discussion held on December 07 2020

IAASB Board Meeting - December 7 2020 - Part 1 (13.3 MB) IAASB Board Meeting - December 7 2020 - Part 2 (4.8 MB)
Agenda Item 2 - LCE Standard (Project Proposal)
Agenda Item 3 - Audit Evidence (Project Proposal)

Discussion held on December 08 2020

IAASB Board Meeting - December 8 2020 (17.7 MB)
Agenda Item 4 - ISA 600 (Revised) - Feedback and Issues

Discussion held on December 09 2020

IAASB Board Meeting - December 9 2020 (18.5 MB)
Agenda Item 5 - EER Assurance (Issues)

Discussion held on December 10 2020

IAASB Board Meeting - December 10 2020 AM Session (21.3 MB)
Agenda Item 6 - Fraud (Feedback and Issues)
Agenda Item 3 - Audit Evidence (Issues)
IAASB Board Meeting - December 10 2020 PM Session (20.1 MB)
Agenda Item 2 - LCE Standard (Issues)

Discussion held on December 11 2020

IAASB Board Meeting - December 11 2020 (20.8 MB)
Agenda Item 2 - LCE Standard (Project Proposal)
Agenda Item 3 - Audit Evidence (Project Proposal)

Presentations

 
 

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