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IAASB Quarterly Board Meeting - March 15-19, 2021

March 15 - 19, 2021

Agenda

March 2021 Meeting Schedule - Virtual Agenda (113K)

Agenda Papers

Agenda Item 2 - Audit Evidence

20210315-IAASB-Agenda Item 2 - Audit Evidence Issues Paper (final) (199K) 20210315-IAASB-Agenda Item 2-A - Audit Evidence Possible Application Material Related to Selected Topics Discussed in Agenda Item 2 (85K) 20210315-IAASB-Agenda Item 2-B Audit Evidence Visual Illustration (For Reference) (31K) 20210315-IAASB-Agenda Item 2-C- Audit Evidence Extant ISA 500 Renumbered (For Reference) (118K)

Agenda Item 3 - Extended External Reporting (EER)

20210315-IAASB-Agenda Item 3 -Extended External Reporting (EER)-Issues Paper (116K) 20210315-IAASB-Agenda Item 3-A-Extended External Reporting (EER) Guidance-(Marked to December 2020) (2 MB) 20210315-IAASB-Agenda Item 3-B-Extended External Reporting (EER) Guidance - Clean (2 MB)

Agenda Item 4 - Audits of Less Complex Entities

20210315-IAASB-Agenda Item 4-LCE Issues (Final) (156K) 20210315-IAASB-Agenda Item 4A-Draft ISA for LCE (Final) (578K) 20210315-IAASB-Agenda Item 4B-(1)-Proportionality Mapping Draft ISA for LCE (Final) (1.3 MB) 20210315-IAASB-Agenda Item 4B-(2)-Proportionality Mapping Draft ISA for LCE (Final) (1.9 MB)

Agenda Item 5 - ISA 600 Group Audits

20210315-IAASB-Agenda Item 5 -ISA 600-Issues Paper (392K) 20210315-IAASB-Agenda Item 5A-ISA 600-Proposed ISA 600 (Revised)-Marked (458K) 20210315-IAASB-Agenda Item 5B-ISA 600-Proposed ISA 600 (Revised)-Clean (392K) 20210315-IAASB-Agenda Item5-ISA 600-Supplement A.1-Q10 NVivo Report-Respondent Comments (188K) 20210315-IAASB-Agenda Item5-ISA 600-Supplement A.2-Q11 NVivo Report-Respondent Comments (220K) 20210315-IAASB-Agenda Item5-ISA 600-Supplement A.3-Q11(a) NVivo Report-Respondent Comments (175K) 20210315-IAASB-Agenda Item5-ISA 600-Supplement A.4-Q11(b) NVivo Report-Respondent Comments (144K) 20210315-IAASB-Agenda Item5-ISA 600-Supplement B.1-B.4-NVivo Summary Analysis (55K)