IAASB Quarterly Board Meeting - September 12-16, 2022

Sep 12 - 16, 2022

Meeting Summary

IAASB-September-2022-Meeting-Highlights (214.58 KB)

Agenda

IAASB September 2022 Meeting Schedule - Agenda (UPDATED) (88.22 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20220823-IAASB-Agenda Item 1-Introduction and Opening Remarks (150.51 KB)
20220912-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-June-2022-Draft-CLEAN (404.33 KB)
20220912-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-June-2022-Draft-MARKED (405.23 KB)

Agenda Item 2 - Audit Evidence

20220912 IAASB Agenda Item 2 Audit Evidence Issues (final) (120.98 KB)
20220912 IAASB Agenda Item 2-A Explanation Significant Changes (final) (115.25 KB)
20220912 IAASB Agenda Item 2-B Proposed ISA 500 (Revised) MARKED (final) (277.57 KB)
20220912 IAASB Agenda Item 2-C Proposed ISA 500 (Revised) Clean (final) (245.85 KB)
20220912 IAASB Agenda Item 2-D Proposed-Updates to Conforming-Amendments (UPDATED) (287.22 KB)
20220912 IAASB Agenda Item 2-E Requirements of Proposed ISA 500 marked to Extant (final) (49.9 KB)
20220914 Agenda Item 2-C UPDATED Paragraphs 9 and 10 of Proposed ISA 500 (Revised) (marked final) (23.17 KB)
20220916 IAASB Agenda Item 2-C UPDATED Proposed ISA 500 (Revised) (249.22 KB)
20220916 IAASB Agenda Item 2-C UPDATED Proposed ISA 500 (Revised) (final approved) (306.17 KB)
20220916 IAASB Agenda Item 2-D UPDATED Proposed-Updates to Conforming-Amendments (217.37 KB)

Agenda Item 3 - Disruptive Technologies

20220912-IAASB-Agenda-Item-3-Disruptive Technologies Cover Paper (101.91 KB)
20220912-IAASB-Agenda-Item-3A-Disruptive Technologies Presentation (561.07 KB)

Agenda Item 4 - Sustainability Assurance

20220912 Agenda Item 4 Cover Note for Proposed ISSA 5000 (122.64 KB)
20220912 Agenda Item 4-A Project Proposal for Proposed ISSA 5000 (190.75 KB)
20220912 Agenda Item 4-A.1 Project Proposal for Proposed ISSA 5000 (Updated) (219.51 KB)
20220912 Agenda Item 4-A.2 Project Proposal for Proposed ISSA 5000 (Final approved) (196.72 KB)
20220912 Agenda Item 4-B Draft Structure ISSA 5000 (98.36 KB)
20220912 Agenda Item 4-C Draft Defined Terms ISSA 5000 (301.6 KB)
20220912 Agenda Item 4-D Overview of Requirements for ISSA 5000 (204.23 KB)
20220912 Agenda Item 4-D.1 Draft Requirements for ISSA 5000 Parts 1-3 (397.95 KB)

Agenda Item 5 - Audits of Less Complex Entities

20220912 - Agenda Item 5 - Audits of LCEs - Issues Paper (646.98 KB)
20220912 - Agenda Item 5-A - Proposed Authority (225.53 KB)
20220912 - Agenda Item 5-B - Explanation of Significant Changes to Authority (198.86 KB)
20220912 - Agenda Item 5-C - Evaluation of Requirements in ISA 600 (Revised) (393.35 KB)
20220912 - Agenda Item 5-D - Part 10, Audits of Group Financial Statements (275.32 KB)
20220912 - Agenda Item 5-E - Illustrative Drafting Requirements Proportionate to LCEs - Part 6 (232.42 KB)

Agenda Item 6 - Fraud

20220912-IAASB-Agenda Item 6 -Fraud Issues Paper-final (371.87 KB)
20220912-IAASB-Agenda Item 6-A-Document Used for Outreach (175.82 KB)
20220912-IAASB-Agenda Item 6-B-ISA 240 Sections Building on ISA 315 (Revised 2019)-final (232.61 KB)
20220912-IAASB-Agenda Item 6-C-Explanation Significant Changes-final (104.21 KB)

Agenda Item 7 - Going Concern

20220912-IAASB-Agenda Item 7 - Going Concern - Issues (final) (560.86 KB)
20220912-IAASB-Agenda Item 7-A - Going Concern - Drafting Paragraphs for Proposed ISA 570 (Revised) (final) (477.95 KB)
20220912-IAASB-Agenda Item 7-B - Going Concern - Mapping to the Actions in the Project Proposal (final) (217.77 KB)
20220912-IAASB-Agenda Item 7-C (Supplemental) - Going Concern - Clean Version of the Drafting Paragraphs for Proposed ISA 570 (Revised) (final) (391.68 KB)

Agenda Item 8 - Strategy and Work Plan

20220912-IAASB-Agenda Item 8 -Cover Strategy and Work Plan (89.7 KB)
20220912-IAASB-Agenda Item 8-A-Draft Strategy and Work Plan 2024-2027-final (265.66 KB)

Minutes

Approved Public Minutes of the IAASB Meeting for September 2022 (375.41 KB)

Presentations

Agenda Item 2 - Audit Evidence (1.96 MB)
Agenda Item 4 - Sustainability Assurance (369.12 KB)
Agenda Item 6 - Fraud (516.56 KB)
Agenda Item 7 - Going-Concern (398.85 KB)
Agenda Item 8 - Strategy-and-Work-Plan (425.05 KB)
Agenda Item-5 - Audits of Less Complex Entities (400.77 KB)