Mar 18 - 21, 2025 Agenda IAASB March 2025 Meeting Schedule (01302025)(2) (159.25 KB) Agenda Papers Agenda Item 1 - Introduction and Opening Remarks 20250318 IAASB-Agenda Item 1 - Introduction and Opening Remarks-Final (219.71 KB) 20250318-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-December-2024 MARKED (354.99 KB) 20250318-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-December-2024 CLEAN (289.53 KB) Agenda Item 2 - Fraud 20250318-IAASB-Fraud-Agenda Item 2 - Issues and Due Process Considerations (665.46 KB) 20250318-IAASB-Fraud-Agenda Item 2-A - Summary of Significant Deliberations and Changes (310.24 KB) 20250318-IAASB-Fraud-Agenda Item 2-B - Proposed ISA 240 (Revised) (Marked) 1 (850.05 KB) 20250318-IAASB-Fraud-Agenda Item 2-C - Proposed ISA 240 (Revised) (Clean) (774.9 KB) 20250318-IAASB-Fraud-Agenda Item 2-D - Conforming and Consequential Amendments 0 (553.13 KB) 20250318-IAASB-Fraud-Agenda Item 2-E - Comparison Between Requirements in ED-240 and Proposed ISA 240 (Revised) (374.97 KB) 20250318-IAASB-Fraud-Agenda Item 2-F - Proposed ISA 240 (Revised) and Conforming and Consequential Amendments– Targeted Revisions (195.19 KB) 20250318-IAASB-Fraud-Agenda Item 2-G-Proposed ISA 240 (Revised) Updated Marked (787.19 KB) 20250318-IAASB-Fraud-Agenda Item 2-H-Conforming and Consequential Amendments Updated Marked (543.96 KB) 20250318-IAASB-Fraud-Agenda Item 2-I-Proposed ISA 240 (Revised) Approved Marked 0 (843.08 KB) 20250318-IAASB-Fraud-Agenda Item 2-J-Proposed ISA 240 (Revised) Approved Clean 0 (837.01 KB) 20250318-IAASB-Fraud-Agenda Item 2-K-Conforming and Consequential Amendments Approved Marked (560.35 KB) 20250318-IAASB-Fraud-Agenda Item 2-L-Conforming and Consequential Amendments Approved Clean (516.13 KB) Agenda Item 3 - ISSA 5000 Implementation 20250318-IAASB-Agenda Item 3 Presentation on ISSA 5000 Adoption and Implementation (2.4 MB) Agenda Item 4 - Experts Narrow Scope Amendments 20250318-IAASB-Experts Narrow Scope Amendments-Agenda Item 4-Issues Paper (320.99 KB) 20250318-IAASB-Experts Narrow Scope Amendments-Agenda Item 4-A-Draft Project Proposal (292.74 KB) 20250318-IAASB-Experts Narrow Scope Amendments-Agenda Item 4-A.1-Draft Project Proposal (295.82 KB) 20250318-IAASB-Experts Narrow Scope Amendments-Agenda Item 4-B-Proposed Narrow-Scope Amendments (229.97 KB) 20250318-IAASB-Experts Narrow Scope Amendments-Agenda Item 4-B.1-Proposed Narrow-Scope Amendments (266.33 KB) Agenda Item 5 - Technology Position 20250318-IAASB-Agenda Item 5 -Technology Position-Gap Analysis-Cover Note (210.23 KB) 20250318-IAASB-Agenda Item 5-A-Catalog of Issues and Proposed Actions (CLEAN) (293.06 KB) 20250318-IAASB-Agenda Item 5-B-Catalog of Issues and Proposed Actions (Marked from December 2024) 0 (251.85 KB) 20250318-IAASB-Agenda Item 5-C Significant Changes to Catalog 0 (154.75 KB) 20250318-IAASB-Agenda Item 5-D-Technology Position-Component 3-Cover Note (159.22 KB) Agenda Item 6 - ISRE 2410 20250319-IAASB-ISRE 2410- Agenda Item 6 - ISRE 2410 Issues Paper (180.56 KB) 20250319-IAASB-ISRE 2410-Agenda Item 6-A - Draft Project Proposal to Revise ISRE 2410 (218.56 KB) 20250319-IAASB-ISRE 2410-Agenda Item 6-B (Supplemental)-Full Standard from Handbook for Reference (349.84 KB) Agenda Item 7 - Audit Evidence-Risk Response 20250318-IAASB-AERR-Agenda Item 7 - Issues Paper (final) (750.62 KB) 20250318-IAASB-AERR-Agenda Item 7-A (Supplemental) - Mapping Progress on Proposed Actions (final) (317.4 KB) 20250318-IAASB-AERR-Agenda Item 7-B (Supplemental) - Analysis of Stand Back Requirements (final) (263.37 KB) 20250318-IAASB-AERR-Agenda Item 7-C (Supplemental) - Analysis of ATT References (final) (277.42 KB) Agenda Item 8 - ISAE 3410 Withdrawal 20250318-IAASB-ISAE 3410 Withdrawal-Agenda Item 8-Issues Paper (136.53 KB) 20250318-IAASB-ISAE 3410 Withdrawal-Agenda Item 8A-Supplemental-Comparison of ISAE 3410 requirements to final ISSA 5000 (449.06 KB) Agenda Item 9 - Due Process 20250318-IAASB-Fraud-Agenda Item 9- Due Process ISA 240 (Revised) (199.2 KB) Presentations Agenda Item 2 Fraud Walkthrough Presentation (805.45 KB) Agenda Item 3 Presentation on ISSA 5000 Adoption and Implementation (2.4 MB) Agenda Item 4 Experts Narrow-Scope Amendments presentation (670.14 KB) Agenda Item 5 Technology Position (Components 2 and 3) Presentation Slides (455.29 KB) Agenda Item 6 ISRE 2410 Presentation Slides (441.01 KB) Agenda Item 7 Audit Evidence Risk Response Presentation (482.46 KB)
