IAASB Quarterly Board Meeting - March 16-20, 2015 (Brussels, Belgium)

March 16 - 20, 2015

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Minutes and Opening Remarks

20140316-IAASB-Agenda Item 1C-January 2015 Draft Public Minutes-(Clean) (86K) 20140316-IAASB-Agenda Item 1D-January 2015 Draft Public Minutes-(Marked) (87K) 20150316-IAASB Agenda Item 1A December 2014 Draft Public Minutes-Marked-final (383K) 20150316-IAASB Agenda Item 1B-December 2014 Draft Public Minutes-clean-final (684K) 20150316-IAASB-Agenda Item 1-Introduction and Opening Remarks-final (34K)

Agenda Item 2 - Disclosures

20150316-IAASB-Agenda Item 2 - Disclosures Cover Note Final (98K) 20150316-IAASB-Agenda Item 2-A Disclosures Issues and Task Force Recommendations FINAL (214K) 20150316-IAASB-Agenda Item 2-B-Disclosures Proposed Changes to ISAs (Final) (237K) 20150316-IAASB-Agenda Item 2-C Summary of Exposure Draft Responses and Task Force Recommendations Other ISAs (Final) (253K) 20150316-IAASB-Agenda Item 2-D Disclosures Conforming Amendments (Final) (118K) 20150316-IAASB-Agenda Item 2-E Disclosures Draft Staff Pubication (Final) (312K) 20150316-IAASB-Agenda Item 2-F-Disclosures Proposed Changes to ISAs (Marked to ED) (351K)

Agenda Item 3 -Quality Control

20150316-IAASB-Agenda Item 3 -Quality Control Cover-final (357K) 20150316-IAASB-Agenda Item 3-A-Quality Control-final (54K) 20150316-IAASB-Agenda Item 3-B-Quality Control-final (119K)

Agenda Item 4 - Outsourcing (Audit Delivery Models)

20150316-IAASB-Agenda Item 4-Audit Delivery Models-Cover final (52K)

Agenda Item 5 - Financial Institutions

20150316-IAASB-Agenda Item 5 Financial Institutions- Cover and Agenda-Final (252K) 20150316-IAASB-Agenda Item 5-A-FI-Issues-Final (252K) 20150316-IAASB-Agenda Item 5-B-BCBS Letter (251K)

Agenda Item 6 - Efficiencies

20150316-IAASB-Agenda Item 6-A-Accelerated Response-final (18K) 20150316-IAASB-Agenda Item 6-IPNs and Accelerated Responses Cover-final (70K) 20150316-IAASB-Agenda Item-6-B-Process-for-Developing-IPNs-final (145K)

Agenda Item 7 -Group Audits

20150316-IAASB-Agenda Item 7 -Group Audits Cover-final (44K) 20150316-IAASB-Agenda Item 7-A-Group Audits Discussion Final (250K)

Agenda Item 8-Integrated Reporting

20150316-IAASB-Agenda Item 8-Integrated Reporting-final (412K) 20150316-IAASB-Agenda Item 8A IR Awareness Paper-final (1010K)

Agenda Item 9 - NOCLAR

20150316-IAASB-Agenda Item 9-B-NOCLAR-Draft ED-final (383K) 20150316-IAASB-Agenda Item 9-NOCLAR-Cover-FINAL (216K) 20150316-IAASB-Agenda Item 9A-NOCLAR-Issues-final (378K) 20150316-IAASB-Agenda Item 9C-NOCLAR and ISA Comparative Analysis-final (609K)

Agenda Item10 - IAAER Feedback

20150316-IAASB-Agenda Item 10-IAAER Cover Note-final (98K) 20150316-IAASB-March 2015 Meeting-Agenda Item 10-A-final (140K)

Agenda Item11 - Auditor Reporting, Including ISA 810 Update

20150316-IAASB-Agenda Item 11A ISA 810 Review-final (250K) 2015316-IAASB-Agenda Item 11-Auditor Reporting-Cover-final (284K)

Agenda Item12 - Agreed-Upon Procedures External Presentation

20150316-IAASB-Agenda Item 12 - AUP- Cover-Final (85K) 20150316-IAASB-Agenda Item 12A-AUP Background-Horizon2020-final (27K)

Agenda Item13 - IFIAR Presentation

20150316-IAASB-Agenda Item 13-B-IFIAR Report on 2014 Survey of Inspection Findings Final (1006K) 20150316-IAASB-Agenda Item 13-IFIAR Presentation-Cover-final (54K)

Agenda Item14 - Due Process

20150316-IAASB-Agenda Item 14 Due Process-Final (36K)

Minutes

Updated Agenda

Audio

Discussion held on March 16, 2015 AM Session

Monday March 16 2015 AM Session (124.1 MB)
Agenda Item 1 - Opening Remarks
Agenda Item 2 - Disclosure (Approval)

Discussion held on March 16, 2015 PM Session - Part 1

Monday March 16 2015 PM Session Part I (59.4 MB)
Agenda Item 2 - Disclosure (Approval)

Discussion held on March 16, 2015 PM Session - Part 2

Monday March 16 2015 PM Session Part II 0 (104.8 MB)
Agenda Item 8 - Integrated Reporting
Agenda Item 6 - Efficiencies (Report Back)

Discussion held on March 17, 2015 AM Session

Tuesday March 17 2015 AM Session (129.4 MB)
PIOB Remarks
Agenda Item 3 - Quality Control
Agenda Item 4 - Outsourcing

Discussion held on March 17, 2015 PM Session

Tuesday March 17 2015 PM Session (144.3 MB)
Agenda Item 5 - Financial Institutions
Agenda Item 6 - Disclosures (Approval)

Discussion held on March 18, 2015 AM Session

Wednesday March 18 2015 AM Session (100.2 MB)
Agenda Item 7 - Group Audit

Discussion held on March 18, 2015 PM Session

Wednesday March 18 2015 PM Session (118.6 MB)
Agenda Item 13 - IFIAR (Presentation)
European Commission (Presentation)

Discussion held on March 19, 2015 AM Session

Thursday March 19 2015 AM Session (120.8 MB)
Agenda Item 9 - IESBA-Topics of Common Interest (NOCLAR)
Agenda Item 10 - IAAER Feedback

Discussion held on March 19, 2015 PM Session

Thursday March 19 2015 PM Session (151.1 MB)
Agenda Item 2 - Disclosures (Approval)
Agenda Item 12 - Agreed-Upon Procedures

Discussion held on March 20, 2015 AM Session

Friday March 20 2015 AM Session (84.6 MB)
Agenda Item 2 - Disclosures (Approval)
Agenda Item 11 - Auditor Reporting, Including ISA 810

Presentations

 
 

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