IAASB Quarterly Board Meeting – December 10-13, 2012 (New York, USA)

December 10 - 13, 2012

Meeting Summary

Agenda

December 2012 IAASB Meeting Timetable

20121025 IAASB-December 2012 MtgTimetable (76K)

Agenda Papers

Agenda Item 1

20121210-IAASB-Agenda Item 1 Introduction and Opening Remarks (37K) 20121210-IAASB-Agenda Item 1A Draft September2012 Minutes (Marked) (190K) 20121210-IAASB-Agenda Item 1B Draft September2012 Minutes (Clean) (186K)

Agenda Item 2

20121210-IAASB-Agenda Item 2 AQ Cover Note. (86K) 20121210-IAASB-Agenda Item 2A AQ Draft Framework for Audit Quality (757K) 20121210-IAASB-Agenda Item 2B AQ Considerations for Rollout (42K) 20121210-IAASB-Agenda Item 2C AQ Summary of Comments and Dispositions (105K) 20121210-IAASB-Agenda Item 2D AQ Draft Framework for Audit Quality(Marked to Sept 2012 version) (794K)

Agenda Item 3

20121210-IAASB-Agenda Item 3 Disclosures Cover Note - Final (35K) 20121210-IAASB-Agenda Item 3A-Disclosures Issues and Task Force Views-Final (193K) 20121210-IAASB-Agenda Item 3B-Disclosures Analysis of Issues Paper-Final (101K) 20121210-IAASB-Agenda Item 3C Feedback Statement-Nature of Financial Reporting (2.5 MB)

Agenda Item 4

20121210-IAASB-Agenda Item 4-ISA 610-Cover Note-V1 (92K) 20121210-IAASB-Agenda Item 4A-ISA 610-Issues Paper-V4 (190K) 20121210-IAASB-Agenda Item 4B-ISA 610 Revised (Including DA)-Markup-V2 (112K) 20121210-IAASB-Agenda Item 4C-ISA 610 Direct Assistance Mapping Document-V1 (135K) 20121210-IAASB-Agenda Item 4D-ISA 610 Para refs to where IOSCO comments addressed-V1 (29K)

Agenda Item 5

20121210-IAASB-Agenda Item 5 ISAE 3000-Cover Note-v4 (201K) 20121210-IAASB-Agenda Item 5-A-ISAE 3000-Issues-clean-v9 (418K) 20121210-IAASB-Agenda Item 5-B-ISAE 3000-SD-v1 (241K) 20121210-IAASB-Agenda Item-5-C-ISAE 3000-Clean-v18 (887K) 20121210-IAASB-Agenda Item-5-D-ISAE 3000-Marked-v18 (953K)

Agenda Item 6

20121210-IAASB-Agenda Item 6-AR Cover-final (144K) 20121210-IAASB-Agenda Item 6A-AR Auditor Commentary-final (227K) 20121210-IAASB-Agenda Item 6B-AR Going Concern-final (146K) 20121210-IAASB-Agenda Item 6C-AR Buiding Blocks-final (122K)

Agenda Item 7

20121210-IAASB-Agenda Item 7-Communication about Audit Review and Compilation Services (34K)

Minutes

Updated Agenda

Audio

December Board Discussions- Monday AM Session

Monday AM (79.8 MB)

December Board Discussions- Monday PM Session

Monday PM (132.8 MB)

December Board Discussions- Thursday AM Session

Thursday AM (133.1 MB)

December Board Discussions- Tuesday AM Session

Tuesday AM (66.6 MB)

December Board Discussions- Tuesday PM Session

Tuesday PM (52.2 MB)

December Board Discussions- Wednesday AM Session

Wednesday AM (72.1 MB)

December Board Discussions- Wednesday PM Session

Wednesday PM (132.5 MB)

Presentations

 
 

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