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Below you can download all agenda papers in zip files based on the date they were added, or in one full zip that includes all agenda papers posted to date.
Download all files from Dec 17, 2020 batch as a .zip Download all files from Dec 11, 2020 batch as a .zip Download all files from Dec 10, 2020 batch as a .zip Download all files from Dec 09, 2020 batch as a .zip Download all files from Dec 03, 2020 batch as a .zip Download all files from Nov 25, 2020 batch as a .zip Download all files from Nov 23, 2020 batch as a .zip Download all files from Nov 21, 2020 batch as a .zip Download all files from Nov 20, 2020 batch as a .zip Download all files from Nov 19, 2020 batch as a .zip Download all files from Nov 13, 2020 batch as a .zip Download all files from Oct 14, 2020 batch as a .zipIAASB Board Meeting | Virtual by Videoconferencing
December 7 - 11, 2020
Meeting Summary
Agenda
EMAIL-IAASB-Virtual-Meeting-December-8-11-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information (Final)
(83K)
IAASB December 2020 Meeting Timetable
(112K)
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)
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 3 - Audit Evidence (Issues)
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)
Agenda Item 3 - Audit Evidence (Project Proposal)
Presentations
Agenda Item 2 - LCE Standard presentation
(771K)
Agenda Item 3 - Audit Evidence presentation
(152K)
Agenda Item 4 - ISA 600 presentation
(445K)
Agenda Item 5 - EER Assurance presentation
(1.2 MB)
Agenda Item 6 - Fraud presentation
(582K)
