IAASB Quarterly Board Meeting - September 12-16, 2022

IAASB-September-2022-Meeting-Highlights (215K)

IAASB September 2022 Meeting Schedule - Agenda (UPDATED) (89K)

Agenda Item 1 - Introduction and Opening Remarks

20220823-IAASB-Agenda Item 1-Introduction and Opening Remarks (151K) 20220912-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-June-2022-Draft-CLEAN (405K) 20220912-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-June-2022-Draft-MARKED (406K)

Agenda Item 2 - Audit Evidence

20220912 IAASB Agenda Item 2 Audit Evidence Issues (final) (121K) 20220912 IAASB Agenda Item 2-A Explanation Significant Changes (final) (116K) 20220912 IAASB Agenda Item 2-B Proposed ISA 500 (Revised) MARKED (final) (278K) 20220912 IAASB Agenda Item 2-C Proposed ISA 500 (Revised) Clean (final) (246K) 20220912 IAASB Agenda Item 2-D Proposed-Updates to Conforming-Amendments (UPDATED) (288K) 20220912 IAASB Agenda Item 2-E Requirements of Proposed ISA 500 marked to Extant (final) (50K) 20220914 Agenda Item 2-C UPDATED Paragraphs 9 and 10 of Proposed ISA 500 (Revised) (marked final) (24K) 20220916 IAASB Agenda Item 2-C UPDATED Proposed ISA 500 (Revised) (250K) 20220916 IAASB Agenda Item 2-C UPDATED Proposed ISA 500 (Revised) (final approved) (307K) 20220916 IAASB Agenda Item 2-D UPDATED Proposed-Updates to Conforming-Amendments (218K)

Agenda Item 3 - Disruptive Technologies

20220912-IAASB-Agenda-Item-3-Disruptive Technologies Cover Paper (102K) 20220912-IAASB-Agenda-Item-3A-Disruptive Technologies Presentation (562K)

Agenda Item 4 - Sustainability Assurance

20220912 Agenda Item 4 Cover Note for Proposed ISSA 5000 (123K) 20220912 Agenda Item 4-A Project Proposal for Proposed ISSA 5000 (191K) 20220912 Agenda Item 4-A.1 Project Proposal for Proposed ISSA 5000 (Updated) (220K) 20220912 Agenda Item 4-A.2 Project Proposal for Proposed ISSA 5000 (Final approved) (197K) 20220912 Agenda Item 4-B Draft Structure ISSA 5000 (99K) 20220912 Agenda Item 4-C Draft Defined Terms ISSA 5000 (302K) 20220912 Agenda Item 4-D Overview of Requirements for ISSA 5000 (205K) 20220912 Agenda Item 4-D.1 Draft Requirements for ISSA 5000 Parts 1-3 (398K)

Agenda Item 5 - Audits of Less Complex Entities

20220912 - Agenda Item 5 - Audits of LCEs - Issues Paper (647K) 20220912 - Agenda Item 5-A - Proposed Authority (226K) 20220912 - Agenda Item 5-B - Explanation of Significant Changes to Authority (199K) 20220912 - Agenda Item 5-C - Evaluation of Requirements in ISA 600 (Revised) (394K) 20220912 - Agenda Item 5-D - Part 10, Audits of Group Financial Statements (276K) 20220912 - Agenda Item 5-E - Illustrative Drafting Requirements Proportionate to LCEs - Part 6 (233K)

Agenda Item 6 - Fraud

20220912-IAASB-Agenda Item 6 -Fraud Issues Paper-final (372K) 20220912-IAASB-Agenda Item 6-A-Document Used for Outreach (176K) 20220912-IAASB-Agenda Item 6-B-ISA 240 Sections Building on ISA 315 (Revised 2019)-final (233K) 20220912-IAASB-Agenda Item 6-C-Explanation Significant Changes-final (105K)

Agenda Item 7 - Going Concern

20220912-IAASB-Agenda Item 7 - Going Concern - Issues (final) (561K) 20220912-IAASB-Agenda Item 7-A - Going Concern - Drafting Paragraphs for Proposed ISA 570 (Revised) (final) (478K) 20220912-IAASB-Agenda Item 7-B - Going Concern - Mapping to the Actions in the Project Proposal (final) (218K) 20220912-IAASB-Agenda Item 7-C (Supplemental) - Going Concern - Clean Version of the Drafting Paragraphs for Proposed ISA 570 (Revised) (final) (392K)

Agenda Item 8 - Strategy and Work Plan

20220912-IAASB-Agenda Item 8 -Cover Strategy and Work Plan (90K) 20220912-IAASB-Agenda Item 8-A-Draft Strategy and Work Plan 2024-2027-final (266K)

Approved Public Minutes of the IAASB Meeting for September 2022 (218K)

Agenda Item 2 - Audit Evidence (2.1 MB) Agenda Item 4 - Sustainability Assurance (370K) Agenda Item 6 - Fraud (517K) Agenda Item 7 - Going-Concern (399K) Agenda Item 8 - Strategy-and-Work-Plan (426K) Agenda Item-5 - Audits of Less Complex Entities (401K)