IAASB Quarterly Board Meeting – December 6-10, 2010 (Orlando, Florida)

December 6 - 10, 2010

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20101206-IAASB-Agenda Item 1 Introduction and Opening Remarks-V1-01 (70K) 20101206-IAASB-Agenda Item 1-A Sep 2010 Meeting Draft Public Session Mins-V1-markup (140K) 20101206-IAASB-Agenda Item 1-B Sep 2010 Meeting Draft Public Session Mins-V1-clean (172K)

Agenda Item 2 - Limited Assurance Survey

20101206-IAASB-Agenda Item 2 Limited Assurance Cover Note-V1 (2) (71K) 20101206-IAASB-Agenda Item 2-A Limited Assurance Survey Instrument-V1 (2) (77K) 20101206-IAASB-Agenda Item 2-B Limited Assurance Survey Key Issues-V1 (56K)

Agenda Item 3 - ISRE 2400

20101206-IAASB-Agenda Item 3 ISRE 2400 Cover Sheet-V1-03 (122K) 20101206-IAASB-Agenda Item 3-A ISRE 2400 Issues and Task Force Proposals-V1-05 (140K) 20101206-IAASB-Agenda Item 3-B ISRE 2400 Proposed ISRE 2400 (Revised) (clean) V1-03 (565K) 20101206-IAASB-Agenda Item 3-C ISRE 2400 Prop ISRE 2400 (Rev) (markup Sept 2010) V1-02 (611K) 20101206-IAASB-Agenda Item 3-D ISRE 2400 Flowchart-V1-05 (23K)

Agenda Item 4 - ISAE 3410 GHGs

20101206-IAASB-Agenda Item 4 ISAE 3410 GHGs Cover Note-V1-06 (76K) 20101206-IAASB-Agenda Item 4-A ISAE 3410 GHGs Issues-V1-06 (57K) 20101206-IAASB-Agenda Item 4-B ISAE 3410 GHG Draft Markup-V1-07 (513K) 20101206-IAASB-Agenda Item 4-C ISAE 3410 GHG Clean-V1-03 (516K)

Agenda Item 5 - Strategy

20101206-IAASB-Agenda Item 5 Strategy Cover-V1-02 (80K) 20101206-IAASB-Agenda Item 5A-Draft Strategy Consultation Paper-v1-02 (359K)

Agenda Item 6- Assurance Engagements

20101206-IAASB-Agenda Item 6 ISAE3000 Cover Note-V1-02 (74K) 20101206-IAASB-Agenda Item 6-A-ISAE 3000 Key Issues-V2-02 (45K) 20101206-IAASB-Agenda Item 6-B 3000 Draft ISAE Clean-V1-02 (336K) 20101206-IAASB-Agenda Item 6-C 3000 Draft ISAE Markup from September-V4-01 (339K) 20101206-IAASB-Agenda Item 6-D 3000 Draft Framework-V1-02 (68K)

Agenda Item 7- Auditor Reporting

20101206-IAASB-Agenda Item 7 Auditor Reporting-Cover-V1-04 (71K) 20101206-IAASB-Agenda Item 7A-Auditor Reporting Issues Paper-V1-09 (301K)

Agenda Item 8 - Disclosures

20101206-IAASB-Agenda Item 8 Disclosures Cover Note-V1-02 (73K) 20101206-IAASB-Agenda Item 8-A Disclosures-V1-12 (334K)

Agenda Item 9 - Audit Quality

20101206-IAASB-Agenda Item 9 AuditQuality Cover Sheet-V1-01 (71K) 20101206-IAASB-Agenda Item 9-A AuditQuality Issues Paper-V1-01 (124K) 20101206-IAASB-Agenda Item 9-B AuditQuality Thought Piece-V1-01 (459K)

Agenda Item10 - Monitoring Group Review

20101206-IAASB-Agenda Item 10 Monitoring Group Review Cover Note-V1-01 (63K) 20101206-IAASB-Agenda Item 10-A Monitoring Group Final Report-V1-00 (456K)

Agenda Item11 - Staff Frequently Asked Question - ISA 600

20101206-IAASB-Agenda Item 11 - Staff Frequently Asked Question (FAQ) - ISA 600 (143K)

Agenda Item12 - IOSCO Feedback Statement: Auditor Comm.

20101206-IAASB-Agenda Item 12 IOSCO Presentation-V1-01 (71K) 20101206-IAASB-Agenda Item 12-A- IOSCO Feedback Statement-V1-01 (348K)

Minutes

Updated Agenda

Audio

Discussion held on Friday afternoon, December 10, 2010 (79.6 MB)
Agenda Item 9 – Audit Quality (Run time: 2 hours, 6.00 minutes)
Agenda Item 11 – Staff FAQs (Run time: 17 minutes)
Remarks- James Gunn (Run time: 4.50 minutes)
Closing Remarks PIOB- Michael Hafeman (Run time: 19.17 minutes)
Closing Remarks (Run time: 16.50 minutes)
Discussion held on Friday morning, December 10, 2010 (84.3 MB)
Agenda Item 9 – Emissions Assurance (Run time: 1 hour, 59.00 minutes)
Agenda Item 5–Strategy (Run time: 22.17 minutes)
Agenda Item 8 –Disclosures (Run time: 1 hour, 4.26 minutes)
Agenda Item 4 – Emissions Assurance (Run time: 14.00 minutes)
Agenda Item 8 –Disclosures (Run time: 17 minutes)
Discussion held on Monday afternoon, December 6, 2010 (110.2 MB)
Agenda Item 3– ISRE 2400 (Run time: 4 hours, 02.56 minutes)
Discussion held on Monday morning, December 6, 2010 (109.6 MB)
Agenda Item 1 – Introduction and Minutes (Run time: 15.15 minutes)
Agenda Item 2– Limited Assurance Survey (Run time: 1 hour, 49.35 minutes)
Agenda Item 3– ISRE 2400 (Run time: 1 hour, 56.1 minutes)
Discussion held on Thursday afternoon, December 9, 2010 (75.2 MB)
Agenda Item 3– ISRE 2400 (Run time: 2 hours, 45.51 minutes)
Discussion held on Thursday morning, December 9, 2010 (116.9 MB)
Agenda Item 12– IOSCO Feedback Statement: Auditor Communications (Run time: 1 hour, 16.0 minutes)
Agenda Item 7– Auditor Reporting (Run time: 3 hours, 51 minutes)
Discussion held on Tuesday afternoon, December 7, 2010 (130.2 MB)
Agenda Item 4 – Emissions Assurance (Run time: 4 hours, 06.33 minutes)
Agenda Item 3– ISRE 2400 (Run time: 40. minutes)
Discussion held on Tuesday morning, December 7, 2010 (93.6 MB)
Agenda Item 5–Strategy (Run time: 1 hour, 37.20 minutes)
Agenda Item 8 –Disclosures (Run time: 1 hour, 42.40 minutes)
Agenda Item 3– ISRE 2400 (Run time: 4. minutes)
Discussion held on Wednesday afternoon, December 8, 2010 (34.7 MB)
Agenda Item 6 – ISRE 3000 (Run time: 35.08 minutes)
Agenda Item 10 –Monitoring Group Review (Run time: 13.00 minutes)
Farewell Remarks by Chair (Run time: 10.16 minutes)
Discussion held on Wednesday morning, December 8, 2010 (118.4 MB)
IASB Presentation (Run time: 1 hour, 22.19 minutes)
Agenda Item 6 – ISRE 3000 (Run time: 3 hours, .22 minutes)
 
 

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