IAASB Quarterly Board Meeting - March 14-18 & 23, 2022

March 14 - 23, 2022

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20220314-IAASB-Agenda Item 1 -Introduction and Opening Remarks (189K) 20220314-IAASB-Agenda Item 1-A-Draft Public Minutes of the Hybrid Meeting for December 2021-(Clean) (264K) 20220314-IAASB-Agenda Item 1-B-Draft Public Minutes of the Hybrid Meeting for December 2021-(Marked) (265K) 20220314-IAASB-Agenda Item 1-C-Draft Public Minutes of Virtual Meeting Held on February 8 2022-(Clean) (140K) 20220314-IAASB-Agenda Item 1-D-Draft Public Minutes of Virtual Meeting Held on February 8 2022-(Marked) (140K)

Agenda Item 2 - Going Concern

20220314-IAASB-Agenda Item 2-A.1(UPDATED)-Going Concern-Project Proposal Updated (Clean) (399K) 20220314-IAASB-Agenda Item 2-A.1(UPDATED)-Going Concern-Project Proposal Updated (Marked) (432K) 20220314-IAASB-Agenda Item 2-Going Concern-Issues Paper (292K) 20220314-IAASB-Agenda Item 2A-Going Concern-Project Proposal (340K) 20220323-IAASB-Agenda Item 2-A.2-Going Concern Project Proposal (APPROVED) (clean) (546K) 20220323-IAASB-Agenda Item 2-A.2-Going Concern Project Proposal (APPROVED) (marked) (577K)

Agenda Item 3 - Listed Entity and Public Interest Entity (PIE)

20220314-IAASB-Agenda Item 3 -PIE-Issues Paper (204K) 20220314-IAASB-Agenda Item 3-A-PIE Project Proposal (163K) 20220314-IAASB-Agenda Item 3-A.1-(UPDATED) PIE Project Proposal (Clean) (335K) 20220314-IAASB-Agenda Item 3-A.1-(UPDATED) PIE Project Proposal (Marked) (353K) 20220314-IAASB-Agenda Item 3-B (Supplemental)-PIE-IESBA Approved Text (Mark-up from Posted) (136K) 20220323-IAASB-Agenda Item 3-A.2-PIE Project Proposal (APPROVED) clean (287K) 20220323-IAASB-Agenda Item 3-A.2-PIE Project Proposal (APPROVED) marked (300K)

Agenda Item 4 - Fraud

20220314-IAASB-Agenda Item 4 -Fraud Issues Paper (437K) 20220314-IAASB-Agenda Item 4-A-Draft Non-Authoritative Guidance ISA 240 Linkages (338K) 20220314-IAASB-Agenda Item 4-B-Extant ISA 240 Supplemented by Conforming Amendments (338K) 20220314-IAASB-Supplement to Agenda Item 4 (1.1 MB)

Agenda Item 5 - Audit Evidence

20220314 IAASB Agenda Item 5 Audit Evidence Issues and Recommendations (final) (367K) 20220314 IAASB Agenda Item 5-A Audit Evidence Draft Proposed ISA 500 Revised Clean (final) (230K) 20220314 IAASB Agenda Item 5-B Mapping of extant ISA 500 to Proposed ISA 500 (Revised) (203K) 20220314 IAASB Agenda Item 5-C Audit Evidence Addressing the Project Objectives For Reference (124K)

Agenda Item 6 - Sustainability Assurance

20220314-IAASB-Agenda Item 6- Sustainability Assurance Issues Paper (550K) 20220314-IAASB-Agenda Item 6-A Comparison Table ISAE 3000 (revised) and ISAE 3410 (681K)

Minutes

Presentations

 
 

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