IAASB Quarterly Board Meeting - December 5-9, 2022

December 5 - 9, 2022


Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20221129-IAASB-Agenda Item 1-Introduction and Opening Remarks (544K) 20221205-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-September-2022-MARKED (379K) 20221205-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-September-2022-CLEAN (377K)

Agenda Item 2 - Strategy & Work Plan 2024–2027

20221205-IAASB-Agenda Item 2 -Cover Strategy and Work Plan (123K) 20221205-IAASB-Agenda Item 2-A-Draft Strategy and Work Plan 2024-2027-Marked (307K) 20221205-IAASB-Agenda Item 2-B-Draft Strategy and Work Plan 2024-2027-Clean (274K)

Agenda Item 3 - Audits of Less Complex Entities

20221205 IAASB Agenda Item 3 Audits of LCEs - Issues Paper (447K) 20221205 IAASB Agenda Item 3-A Explanation of Significant Changes to the Authority (Part A), Part 6 and Part 10 (268K) 20221205 IAASB Agenda Item 3-B Proposed Part 10, Audits of Group Financial Statements - Marked (213K) 20221205 IAASB Agenda Item 3-C Proposed Part 10, Audits of Group Financial Statements - Clean (175K) 20221205 IAASB Agenda Item 3-D Proposed Conforming Amendments Resulting From Part 10 (199K) 20221205 IAASB Agenda Item 3-E Proposed Part 6 Risk Identification and Assessment – Clean (405K) 20221205 IAASB Agenda Item 3-F Proposed Part 6 Risk Identification and Assessment – Marked (455K) 20221205 IAASB Supplement 1 to Agenda Item 3 - Respondent Summary Analysis (109K) 20221205 IAASB Supplement 1-01 to Agenda Item 3 - Q9 Part 6 Content (866K) 20221205 IAASB Supplement 1-02 to Agenda Item 3 - Q7(b) Objectives (194K) 20221205 IAASB Supplement 1-03 to Agenda Item 3 - Q7 (d) EEM (456K)

Agenda Item 4 - Going Concern

20221205-IAASB-Agenda Item 4 - Going Concern - Issues (final) (440K) 20221205-IAASB-Agenda Item 4-A - Going Concern - Proposed ISA 570 (Revised) (final) (627K) 20221205-IAASB-Agenda Item 4-B - Going Concern - Conforming Amendments (final) (786K) 20221205-IAASB-Agenda Item 4-C (Supplemental) - Going Concern - Mapping to the Actions of the Project Proposal (final) (253K) 20221205-IAASB-Agenda Item 4-D (Supplemental) - Going Concern - Clean Version of Proposed ISA 570 (Revised) (final) (570K)

Agenda Item 5 - Fraud

20221205-IAASB-Agenda Item 5 -Fraud Issues Paper-Draft Clean (329K) 20221205-IAASB-Agenda Item 5-A-Explanation Significant Changes (156K) 20221205-IAASB-Agenda Item 5-B-Proposed ISA 240 (Revised)-Marked (597K) 20221205-IAASB-Agenda Item 5-C-Proposed ISA 240 (Revised)-Clean (566K)

Agenda Item 6 - Listed Entity and Public Interest Entity

20221205-IAASB-PIE-Agenda Item 6 - Issues (final) (426K) 20221205-IAASB-PIE-Agenda Item 6-A - Drafting for Track 2 (final) (566K) 20221205-IAASB-PIE-Agenda Item 6-B - Background Information (final) (337K) 20221205-IAASB-PIE-Agenda Item 6-C - Comparison of Factors and Examples (final) (88K) 20221205-IAASB-PIE-Agenda Item 6-D (Supplemental) - Relevant Paragraphs from the IESBA Code (final) (150K) 20221205-IAASB-PIE-Agenda Item 6-E (Supplemental) - Mapping to the Actions of the Project Proposal (final) (183K)

Agenda Item 7 - Sustainability Assurance

20221205 Agenda Item 7 -(ISSA 5000) Principles & Concepts (515K) 20221205 Agenda Item 7-A (ISSA 5000) Definitions (531K) 20221205 Agenda Item 7-B (ISSA 5000) Part 3 Acceptance and Continuance (546K) 20221205 Agenda Item 7-B.1 (ISSA 5000) Part 8.2 Criteria (150K) 20221205 Agenda Item 7-C (ISSA 5000) Part 4 Evidence & Documentation (440K) 20221205 Agenda Item 7-D (ISSA 5000) Part 5 Planning (314K) 20221205 Agenda Item 7-D.1 (ISSA 5000) Part 8.1 Misstatements (165K) 20221205 Agenda Item 7-E (ISSA 5000) Part 6 Overview of Risk of Material Misstatement (286K) 20221205 Agenda Item 7-E.1 (ISSA 5000) Part 6 Risks of Material Misstatement (388K) 20221205 Agenda Item 7-F (ISSA 5000) Draft Structure (For Reference) (156K) 20221205 Agenda Item 7-G Reference Group members (For Reference) (85K)

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