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IAASB Quarterly Board Meeting - June 21-24, 2016 (New York, USA)

Jun 21 - 24, 2016
New York, USA

Meeting Summary

IAASB Podcast

IAASB June 2016 Meeting Highlights Audio Podcast (35.04 MB)
IAASB Technical Director Kathleen Healy hosts the June 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Brendan Murtagh, Rich Sharko, Bob Dohrer, Megan Zietsman, and Merran Kelsall to discuss key activities and events from the board's June 21-24, 2016, meeting in New York. :13 – Introduction :40 – Chairman’s opening remarks 2:31 – NOCLAR 4:07 – Professional skepticism 6:31 – ISA 540 update 8:42 – Data analytics 10:32 – ISA 315 (Revised) 12:11 – Invitation to Comment 19:48 – Work plan 2017-2018 21:00 – “Supporting Credibility and Trust” 22:47 – Agreed-upon procedures 23:47 – Next meeting

Meeting Highlights

Agenda

Agenda Timetable

Agenda Papers

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

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - Professional Skepticism

Agenda Item 3 - NOCLAR (Word version)

Agenda Item 3 - NOCLAR

Agenda Item 4 - IAASB Consultation on Work Plan for 2017-2018 and Strategic Objectives

Agenda Item 5 - ISA 540

Agenda Item 6 - Invitation to Comment

Agenda Item 7 - ISA 315 (Revised)

Agenda Item 8 - Data Analytics

Agenda Item 9 - IESBA-IAASB Coordination

Agenda Item 10 - Agreed-Upon Procedures

Agenda Item 11 - Integrated Reporting

Agenda Item 12 - NOCLAR Due Process

Minutes

Audio

Discussion held on June 21, 2016 AM Session

IAASB Board Meeting June 21 2016 AM Session - Part 2 (126.24 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – Professional Skepticism (Discussion) Agenda Item 3 – NOCLAR (Approval)

Discussion held on June 21, 2016 PM Session

IAASB Board Meeting June 21 2016 PM Session (124.2 MB)
Agenda Item 3 – NOCLAR (Approval) Agenda Item 4 – Invitation to Comment (ITC) (Discussion)

Discussion held on June 22, 2016 AM Session

Discussion held on June 22, 2016 PM Session

IAASB Board Meeting June 22 2016 PM Session (136.41 MB)
Agenda Item 5 – ISA 540 (Issues) Agenda Item 6 – Strategy and Work Plan (Approval)

Discussion held on June 23, 2016 AM Session

IAASB Board Meeting June 23 2016 AM Session - Part 2 (108.98 MB)
Agenda Item 7 – ISA 315 (Revised) (Discussion) Agenda Item 8 – Data Analytics (Discussion)

Discussion held on June 23, 2016 PM Session

IAASB Board Meeting June 23 2016 PM Session (194.12 MB)
Agenda Item 3 – NOCLAR (Approval) Agenda Item 9 – IESBA Coordination Agenda Item 10 – AUP (First Read of Discussion Paper)

Discussion held on June 24, 2016 AM Session

IAASB Board Meeting June 24 2016 AM Session (154.45 MB)
Agenda Item 3 – NOCLAR (Approval) Agenda Item 11 – Integrated Reporting (Issuance of Discussion Paper) Agenda Item 10 – AUP (First Read of Discussion Paper) Agenda Item 4 – Strategy and Work Plan (Approval) Chairman’s Closing Remarks

Presentations

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - Professional Skepticism

Agenda Item 3 - NOCLAR

Agenda Item 4 - IAASB Consultation on Work Plan for 2017-2018 and Strategic Objectives

Agenda Item 5 - ISA 540

Agenda Item 6 - Invitation to Comment

Agenda Item 7 - ISA 315

Agenda Item 9 - IESBA-IAASB Coordination

Agenda Item 10 - Agreed-Upon Procedures

Agenda Item 11 - Integrated Reporting