IAASB Quarterly Board Meeting - September 13-17, 2021

September 13 - 17, 2021

Meeting Summary


Agenda Papers

Agenda Item 1 Introduction and Opening Remarks

20210913-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (194K) 20210913-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for July 2021- Final Clean (311K) 20210913-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for July 2021- Final Marked (362K) 20210913-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meeting for June 2021-Final Clean (355K) 20210913-IAASB-Agenda Item 1-D-Draft Public Minutes of the Virtual Meeting for June 2021-Final Marked (423K)

Agenda Item 2 - ISA 600 (Revised)

20210913-Agenda Item 2 -ISA 600-Issues Paper (188K) 20210913-IAASB-Agenda Item 2-A-Explanation Significant Changes-final (127K) 20210913-IAASB-Agenda Item 2-B-Summary of Respondents Comments to Questions 1 and 13 (179K) 20210913-IAASB-Agenda Item 2-C-Proposed ISA 600 (Revised) Marked (542K) 20210913-IAASB-Agenda Item 2-D-Proposed ISA 600 (Revised) Clean (456K) 20210913-IAASB-Agenda Item 2-E-Conforming and Consequential Amendments (210K) 20210913-IAASB-Agenda Item 2-F-Targeted Sections Proposed ISA 600 (Revised) Marked from Agenda Item 2-D-final (72K) 20210913-IAASB-Agenda Item 2-F-Targeted Sections Proposed ISA 600 (Revised) Marked from Agenda Item 2-D-final (72K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.1-Q1(a)-NVivo-Report-Respondent-Comment (266K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.2-Q1(b)-NVivo-Report-Respondent-Comment (276K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.3-Q13(a)-NVivo-Report-Respondent-Comment (64K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.4-Q13(b)-NVivo-Report-Respondent-Comment (104K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-B-NVivo-Summary-Analysis (57K) 20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-C-Proposed ISA 600 Revised Traditional Format (362K)

Agenda Item 3 - Conforming Amendments

20210913-IAASB-Agenda-Item-3 -Conforming-Amendments-Issues-Paper-Final (226K) 20210913-IAASB-Agenda-Item-3-A-Conforming Amendments to Other Standards-FInal (939K) 20210913-IAASB-Agenda-Item-3-Supplement-B.1-Conforming-Amendments-Question-1-Respondent-Comments (395K) 20210913-IAASB-Agenda-Item-3-Supplement-B.2-Conforming-Amendments-Question-2-Respondent-Comments (138K) 20210913-IAASB-Agenda-Item-3-Supplement-B.3-Conforming-Amendments-General-Comments-Respondent-Comments (154K) 20210913-IAASB-Agenda-Item-3-Supplement-C.1-C.2-Conforming-Amendments-Summary Analysis (22K)

Agenda Item 4 - Work Plan 2022 & 2023

20210913-Agenda Item 4 Work Plan 2022&2023 - Feedback and Recommendations (Final) (714K) 20210913-IAASB-Agenda Item 4A - Draft IAASB Work Plan for 2022-2023 (Final) (516K)

Agenda Item 5 - Auditor Reporting PIR

20210913-IAASB-Agenda Item 5-Auditor Reporting PIR-Recommendations (final) (341K) 20210913-IAASB-Agenda Item 5-Supplement A-Other-Information (final) (62K) 20210913-IAASB-Agenda Item 5-Supplement B-Signing Partner Survey (final) (96K) 20210913-IAASB-Agenda Item 5-Supplement C-Modifications to National AR Standards (final) (48K)


Discussion held on September 13, 2021

IAASB-Board-Meeting-September-13-2021 (19.1 MB)
Opening Remarks
ISA 600 (Revised)

Discussion held on September 14, 2021

IAASB-Board-Meeting-September-14-2021 (19.3 MB)
ISA 600 (Revised)

Discussion held on September 15, 2021

IAASB-Board-Meeting-September-15-2021 (10.6 MB)
Conforming Amendments
Work Plan 2022-2023

Discussion held on September 16, 2021

IAASB-Board-Meeting-September-16-2021 (15.3 MB)
Auditor Reporting PIR

Discussion held on September 17, 2021

IAASB-Board-Meeting-September-17-2021 (10.4 MB)
ISA 600 (Revised)

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