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June 18 - 23, 2018
Meeting Summary
IAASB Podcast
IAASB Board Meeting - June 18-23 2018 Podcast (13.8 MB)00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman
02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member
04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member
07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair
10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director
12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Meeting Highlights
IAASB June 2018 Meeting Highlight (82K)Agenda
Agenda Timetable and Other Relevant Information
20180611 IAASB June 2018 Meeting Timetable (31K) EMAIL-IAASB-Meeting-New-York-June 18-23-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information-Final (83K)Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
20180327-IAASB Agenda Item 1-A Minutes March 2018 Draft Public Minutes - Marked (169K) 20180327-IAASB Agenda Item 1-B Minutes March 2018 Draft Public Minutes - Clean (162K) 20180618-IAASB-Agenda Item 1-D Teleconference April 18 2018 Strategy Minutes (CLEAN) - Final (66K) 20180618-IAASB-Agenda Item 1-F Teleconference April 24 2018 ISA 540 (Revised) Minutes (CLEAN) - Final (56K) 20180618-IAASB-Agenda Item 1-H Teleconference May 22 2018 ISA 315 (Revised) Minutes (CLEAN) - Final (75K) 20180618-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (74K)Agenda Item 2 - ISA 540 (Revised)
20180616-IAASB Agenda Item 2 -Issues Paper-final (137K) 20180616-IAASB Agenda Item 2-A-Discussion of Changes to Requirements and AM-final (97K) 20180616-IAASB Agenda Item 2-B-ISA 540 (Revised) Marked-final (466K) 20180616-IAASB Agenda Item 2-C-ISA 540 (Revised) Clean-final (338K) 20180616-IAASB Agenda Item 2-C-ISA 540 (Revised)-UPDATED-v5 (402K) 20180616-IAASB Agenda Item 2-C-ISA 540 Revised-Updated-IAASB Approved Text 0 (365K) 20180616-IAASB Agenda Item 2-C-ISA 540 Revised-UPDATED-June 22-final (389K) 20180616-IAASB Agenda Item 2-D.1-Conforming and Consequential Amendments-Marked from March-final (214K) 20180616-IAASB Agenda Item 2-D.2-Conforming and Consequential Amendments-IAASB Approved Text (236K) 20180616-IAASB Agenda Item 2-D.2-Conforming and Consequential Amendments-Marked from Extant-final (228K) 20180616-IAASB Agenda Item 2-E-Conforming and Consequential Amendments-Clean-final (206K) 20180616-IAASB Agenda Item 2-F-Examination of Changes-final (72K) 20180616-IAASB Agenda Item 2-G-Comparison of Current Draft of Proposed ISA 540 (Revised) with ED540 Requirements-final (215K) 20180616-IAASB Supplement to Agenda Item 2- Roadmap of Current Draft of Proposed ISA 540 (Revised) with ED 540-final (78K) 20180616-IAASB-Agenda Item 2-D.2-Conforming-UPDATED-June 22-FINAL (247K)Agenda Item 3 ISA 315 (Revised)
20180618-IAASB Agenda Item 3 ISA 315 (Revised) - Issues Discussion (Final) (321K) 20180618-IAASB Agenda Item 3 A ISA 315 (Revised) Requirements (Final) (130K) 20180618-IAASB Agenda Item 3 B ISA 315 (Revised) Application Material (Final) (548K) 20180618-IAASB Agenda Item 3-C-ISA 315 (Revised) Conforming Amendments FINAL (549K) 20180618-IAASB Agenda Item 3-D ISA 315 (Revised) Requirements (marked to March 2018) (for REFERENCE) (152K) 20180618-IAASB Agenda Item 3-E ISA 315 (Revised) Application Material (marked to March 2018) (for REFERENCE) (631K) 20180618-IAASB Agenda Item 3-ISA 315 (Revised)-Issues-Discussion-Appendix 4(1) (63K) 20180618-IAASB Agenda Item 3-ISA 315 (Revised)-Issues-Discussion-Appendix 4(2) (103K) 20180618-IAASB Supplement to Agenda Item 3-C-ISA 315 (Revised) Conforming Amendments final (167K) 20180618-TF Agenda Item 3-A Updated (Revised) ISA 315 (Revised) Requirements (final) (156K) 20180623 IAASB Agenda Item 3-A - Requirements - Final Vote (163K) 20180623 IAASB Agenda Item 3-B - Application Material - Final Vote (435K)Agenda Item 4 - EER Assurance
20180618-IAASB Agenda Item 4 EER Issues Paper Final (1013K) 20180618-IAASB Agenda Item 4-A-Materiality Framework Final (569K) 20180618-IAASB Agenda Item 4-B-Criteria & Assertions Final (289K)Agenda Item 5 - Quality Management (Firm Level)
20180618-IAASB-Agenda Item 5 -Quality Management (Firm level) ISQC 1 - Issues Paper (FINAL) (137K) 20180618-IAASB-Agenda Item 5-A-Quality Management (Firm level) Extracts from the Exposure Draft of ISQC 1 (Marked from March) (97K) 20180618-IAASB-Agenda Item 5-B-Quality Management (Firm level) For Reference Draft Appendix of ISQC 1 (53K) 20180618-IAASB-Agenda Item 5-C-Quality Management (Firm level) Extracts from the Exposure Draft of ISQC 1 (Clean) (66K)Agenda Item 6 - Quality Management at the Engagement Level (ISA 220)
06182018-IAASB-Agenda-Item-6 -ISA 220-Issues-Paper-Final (350K) 06182018-IAASB-Agenda-Item-6-A-ISA 220-Draft-ED-Marked-to-December-2017-FINAL (267K) 06182018-IAASB-Agenda-Item-6-B-ISA 220-Draft-ED-CLEAN-FINAL (207K) 06182018-IAASB-Agenda-Item-6-C-ISA 220-Draft-ED-Marked-to-Extant-FINAL (244K)Agenda Item 7 - Audit Evidence
20180618-IAASB Agenda Item 7-A-Data Analytics Working Group Final (44K) Agenda-Item-7-AICPA-Audit-Evidence Issues-Paper Final (172K)Agenda Item 8 Due Process
20180618-IAASB-Agenda Item 8-ISA 540 Due Process-draft-FINAL (58K)Minutes
Audio
Discussion held during June 18, 2018 Session
IAASB Board Meeting - June 18 2018 Part 1 (126.2 MB) IAASB Board Meeting - June 18 2018 Part 2 (196.3 MB) IAASB Board Meeting - June 18 2018 Part 3 (117.3 MB)Agenda Item 2 – ISA 540 (Revised) (Approval)
Discussion held during June 19, 2018 Session
IAASB Board Meeting - June 19 2018 Part 1 (177.9 MB) IAASB Board Meeting - June 19 2018 Part 2 (125.8 MB) IAASB Board Meeting - June 19 2018 Part 3 (84.4 MB)Agenda Item 4 – Emerging Forms of External Reporting (Issues)
Discussion held during June 20, 2018 Session
IAASB Board Meeting - June 20 2018 Part 1 (114.4 MB) IAASB Board Meeting - June 20 2018 Part 2 (167 MB) IAASB Board Meeting - June 20 2018 Part 3 (126.9 MB)Agenda Item 5 – ISQC 1 (Issues)
Agenda Item 6 – ISA 220 (First Read of ED)
Discussion held during June 21, 2018 Session
IAASB Board Meeting - June 21 2018 Part 1 (108.9 MB) IAASB Board Meeting - June 21 2018 Part 2 (107.6 MB)Agenda Item 3 – ISA 315 (Revised) (Approval)
Discussion held during June 22, 2018 Session
IAASB Board Meeting - June 22 2018 Part 1 (149 MB) IAASB Board Meeting - June 22 2018 Part 2 (120.1 MB)Agenda Item 3 – ISA 315 (Revised) (Approval)
Discussion held during June 23, 2018 Session
IAASB Board Meeting - June 23 2018 Part 1 (129.8 MB) IAASB Board Meeting - June 23 2018 Part 2 (77.3 MB)Agenda Item 7 – Audit Evidence and Data Analytics (Presentation and Discussion)
Closing Remarks