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IAASB Quarterly Board Meeting - December 7-11, 2020 (New York, USA)

Dec 7 - 11, 2020

Meeting Summary

Meeting Highlights

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - Audits of Less Complex Entities

Agenda Item 3 - Audit Evidence

Agenda Item 4 - ISA 600

Agenda Item 5 - Extended External Reporting Assurance

Agenda Item 6 - Fraud

Minutes

Audio

Discussion held on December 07 2020

IAASB Board Meeting - December 7 2020 - Part 2 (4.66 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 (17.22 MB)
Agenda Item 4 - ISA 600 (Revised) - Feedback and Issues

Discussion held on December 09 2020

IAASB Board Meeting - December 9 2020 (17.98 MB)
Agenda Item 5 - EER Assurance (Issues)

Discussion held on December 10 2020

IAASB Board Meeting - December 10 2020 AM Session (20.74 MB)
Agenda Item 6 - Fraud (Feedback and Issues) Agenda Item 3 - Audit Evidence (Issues)

Discussion held on December 11 2020

IAASB Board Meeting - December 11 2020 (20.22 MB)
Agenda Item 2 - LCE Standard (Project Proposal) Agenda Item 3 - Audit Evidence (Project Proposal)

Presentations