IAASB Quarterly Board Meeting - June 14-23, 2021

June 14 - 23, 2021

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20210614-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (93K) 20210614-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for March 2021-(Clean) (128K) 20210614-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for March 2021-(Marked) (130K) 20210614-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meetings Held on April 21-22 2021 (Clean) (82K) 20210614-IAASB-Agenda Item 1-D-Draft Public Minutes of the Virtual Meetings Held on April 21-22 2021 (Marked) (82K) 20210614-IAASB-Agenda Item 1-E-Draft Public Minutes of the Virtual Meetings Held on May 10-11 2021 (Clean) (83K) 20210614-IAASB-Agenda Item 1-F-Draft Public Minutes of the Virtual Meetings Held on May 10-11 2021 (Marked) (84K)

Agenda Item 2 - Audits of Less Complex Entities (Updated)

20210614-IAASB-Agenda Item 2-A (Updated for 23 June) - Draft ISA for LCE Full (FINAL)(Posted June 22) (1.3 MB) 20210614-IAASB-Agenda Item 2-A (Updated) - Draft ISA for LCE (Excluding Part 9) (1.7 MB) 20210614-IAASB-Agenda Item 2-A (Updated) - Draft ISA for LCE (Part 9) (233K) 20210614-IAASB-Meeting-Agenda Item 2-C- (Updated) Supplemental Guidance for the Authority of the Standard (252K) 20210614-IAASB-Supplement 1 to Agenda Item 2 (Updated)- ISA for LCE Definitions (168K) 20210614-IAASB-Supplement 1 to Agenda Item 2 (Updated)- ISA for LCE Definitions (Posted June 22) (168K) 20210614-IAASB-Updated Agenda Item 2-D - LCE- Preface Conforming Amendments (Final)(Posted June 22) (44K) 20210615-IAASB-Meeting-Supplement 2 to Agenda Item 2- Draft Supplemental Guidance on Auditor Reporting (174K)

Agenda Item 2 - Audits of Less Complex Entities

20210614-IAASB-Agenda Item 2 -LCE Issues Final (333K) 20210614-IAASB-Agenda-Item-2-A-Draft-ISA-for-LCE (2.6 MB) 20210614-IAASB-Agenda-Item-2-B1-Proportionality Mapping Draft ISA for LCE - Document 1 (Final) (1.5 MB) 20210614-IAASB-Agenda-Item-2-B2-Proportionality Mapping Draft ISA for LCE - Document 2 (Final) (2.1 MB) 20210614-IAASB-Agenda-Item-2-C-Supplemental Guidance for the Authority of the Standard (Final) (212K) 20210614-IAASB-Agenda-Item-2-D - LCE- Preface Conforming Amendments Final (41K) 20210614-IAASB-Supplement 1 to Agenda Item 2 - ISA for LCE Definitions (103K)

Agenda Item 3 - Fraud

20210615-IAASB-Agenda Item 3 - Fraud - Issues Paper (Final) (319K) 20210615-IAASB-Agenda Item 3-A - Fraud Presentation (991K)

Agenda Item 4 - ISA 600

20210614-Agenda Item 4 -ISA 600-Issues Paper (256K) 20210614-Agenda Item 4-A-Explanation Significant Changes (145K) 20210614-Agenda Item 4-B-Summary Respondents' Comments Task Force Views Recommendations (382K) 20210614-Agenda Item 4-C-Proposed ISA 600 (Revised)-Marked (476K) 20210614-Agenda Item 4-D-Proposed ISA 600 (Revised)-Clean (414K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.1-Q2 NVivo Report-Respondent Comment (106K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.2-Q3 NVivo Report-Respondent Comment (154K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.3-Q5 NVivo Report-Respondent Comment (139K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.4-Q7 NVivo Report-Respondent Comment (305K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.5-Q8(c) NVivo Report-Respondent Comment (271K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.6-Q9 NVivo Report-Respondent Comment (120K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.7-Q12 NVivo Report-Respondent Comment (251K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement B.1-B7 NVivo Summary Analysis (90K) 20210614-IAASB-Agenda Item 4-ISA 600-Supplement C-Proposed ISA 600 (Revised) in Traditional Format (327K)

Minutes

Audio

Presentations

 
 

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