IAASB Quarterly Board Meeting - June 13-17, 2022

June 13 - 17, 2022

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks (Word Version)

20220613-IAASB-Agenda Item 1-E-Draft-Minutes-of-the-Public-Session-for-March-2022-Clean (UPDATED) (63K)

Agenda Item 1 - Introduction and Opening Remarks

20220613-IAASB-Agenda Item 1 -Introduction and Opening Remarks (142K) 20220613-IAASB-Agenda Item 1-A-Draft Minutes of the Public Session for March 2022 (Clean) (351K) 20220613-IAASB-Agenda Item 1-B-Draft Minutes of the Public Session for March 2022 (Marked) (356K) 20220613-IAASB-Agenda Item 1-C-Draft Minutes of April 26 2022 Videoconference (121K) 20220613-IAASB-Agenda Item 1-D-Draft-Minutes-of-the-Public-Session-for-March-2022-Marked (UPDATED) (353K) 20220613-IAASB-Agenda Item 1-E-Draft-Minutes-of-the-Public-Session-for-March-2022-Clean (UPDATED) (352K)

Agenda Item 2 - Listed Entity & PIE

20220613-IAASB-PIE-Agenda Item 2-Issues (213K) 20220613-IAASB-PIE-Agenda Item 2A Exposure Draft (350K) 20220617-IAASB-PIE-Agenda Item 2-A.1 UPDATED Exposure Draft (Clean) (204K) 20220617-IAASB-PIE-Agenda Item 2-A.1 UPDATED Exposure Draft (Marked) (224K) 20220617-IAASB-PIE-Agenda Item 2-A.2 (APPROVED) Exposure Draft (Clean) (204K) 20220617-IAASB-PIE-Agenda Item 2-A.2 (APPROVED) Exposure Draft (Marked) (211K) 20220617-IAASB-PIE-Agenda Item 2-A.3 (APPROVED UPDATED) Exposure Draft (Clean) (204K) 20220617-IAASB-PIE-Agenda Item 2-A.3 (APPROVED UPDATED) Exposure Draft (Marked) (211K)

Agenda Item 3 - Audit Evidence

20220613-IAASB-Agenda-Item 3 Audit Evidence Issues Paper (final) (160K) 20220613-IAASB-Agenda-Item 3-A Audit-Evidence-Draft-Proposed-ISA-500-Revised-Mark-up (final) (316K) 20220613-IAASB-Agenda-Item 3-B Audit-Evidence-Draft-Proposed-ISA-500-Revised-Cean (final) (397K) 20220613-IAASB-Agenda-Item 3-C Audit Evidence-Explanation Significant Changes (final)) (122K) 20220613-IAASB-Agenda-Item 3-D Proposed Conforming Amendments (final) (284K) 20220617 IAASB Agenda Item 3-B UPDATED Audit Evidence (254K)

Agenda Item 4 - Sustainability - ESG

20220615-IAASB-Agenda-Item-4-Sustainability-Assurance-Issues-Paper (223K) 20220615-IAASB-Agenda-Item-4A-Assurance on Sustainability and ESG Reporting Presentation (1.1 MB)

Agenda Item 5 - Going Concern

20220613-IAASB-Agenda Item 5 - Going Concern - Issues (final) (770K) 20220613-IAASB-Agenda Item 5-A - Going Concern - Preliminary Drafting Paragraphs (final) (299K) 20220613-IAASB-Agenda Item 5-B - Going Concern-FAQ (final) (251K) 20220613-IAASB-Agenda Item 5-C - Going Concern -Auditor Reporting Examples (final) (980K)

Agenda Item 6 - Audits of Less Complex Entities

20220613-IAASB-Agenda Item 6-Summary of Feedback and Selected Issues Paper (815K) 20220613-IAASB-Supplement 1 to Agenda Item 6 - Respondent and Analysis Process (515K) 20220613-IAASB-Supplement 2 to Agenda Item 6 - NVivo Respondent Summary Analysis (497K) 20220613-IAASB-Supplement 2-01 to Agenda Item 6 Project Level Support (518K) 20220613-IAASB-Supplement 2-02 to Agenda Item 6 – Q1(a) (712K) 20220613-IAASB-Supplement 2-03 to Agenda Item 6 – Q1(b) (160K) 20220613-IAASB-Supplement 2-04 to Agenda Item 6 – Q1(c) (81K) 20220613-IAASB-Supplement 2-05 to Agenda Item 6 – Q3(a) (284K) 20220613-IAASB-Supplement 2-06 to Agenda Item 6 – Q3(b) (213K) 20220613-IAASB-Supplement 2-07 to Agenda Item 6 – Q3(c) (109K) 20220613-IAASB-Supplement 2-08 to Agenda Item 6 – Q3(d) (144K) 20220613-IAASB-Supplement 2-09 to Agenda Item 6 – Q3(e) (176K) 20220613-IAASB-Supplement 2-10 to Agenda Item 6 – Q4(a) (253K) 20220613-IAASB-Supplement 2-11 to Agenda Item 6 – Q4(b) (454K) 20220613-IAASB-Supplement 2-12 to Agenda Item 6 – Q5(a) (167K) 20220613-IAASB-Supplement 2-13 to Agenda Item 6 – Q5(b) (138K) 20220613-IAASB-Supplement 2-14 to Agenda Item 6 – Q6 (110K) 20220613-IAASB-Supplement 2-15 to Agenda Item 6 – Q7(a) (413K) 20220613-IAASB-Supplement 2-16 to Agenda Item 6 – Q8 (207K) 20220613-IAASB-Supplement 2-17 to Agenda Item 6 Q17(a) (197K) 20220613-IAASB-Supplement 2-18 to Agenda Item 6 – Q17(b) (230K) 20220613-IAASB-Supplement 2-19 to Agenda Item 6 – Q22 (320K) 20220613-IAASB-Supplement 2-20 to Agenda Item 6 – Q23(a) (137K) 20220613-IAASB-Supplement 2-21 to Agenda Item 6 - Q23(b) (110K) 20220613-IAASB-Supplement 2-22 to Agenda Item 6 – Q23(c) (181K) 20220613-IAASB-Supplement 2-23 to Agenda Item 6 Q24 (201K) 20220613-IAASB-Supplement 2-24 to Agenda Item 6 – Q25 (112K) 20220613-IAASB-Supplement 2-25 to Agenda Item 6 – Q26 (136K)

Agenda Item 7 - Fraud

20220613-IAASB-Agenda Item 7 -Fraud Issues Paper (276K) 20220613-IAASB-Agenda Item 7-A-Draft of Proposed ISA 240 (Revised)-Marked from Extant ISA 240 (456K) 20220613-IAASB-Agenda Item 7-B-Draft of Proposed ISA 240 (Revised)-In Clean (424K)

Presentations

 
 

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