IAASB Quarterly Board Meeting - September 15-19, 2014 (New York, USA)

September 15 - 19, 2014

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Minutes

20140915-IAASB-Agenda Item 1 -Introduction and Opening Remarks-final (96K) 20140915-IAASB-Agenda Item 1A-June 2014 Draft Public Minutes-Marked for IAASB Changes-final (148K) 20140915-IAASB-Agenda Item 1B-June 2014 Draft Public Minutes-Clean-final (106K)

Agenda Item 2 - Key Audit Matters

20140915-IAASB-Agenda Item 2-Auditor Reporting Cover-final (126K) 20140915-IAASB-Agenda Item 2A-KAM Issues and DT Recommendations-final (562K) 20140915-IAASB-Agenda Item 2B-Revised Draft ISA 701 Marked from June 20-final (217K) 20140915-IAASB-Agenda Item 2C-ISA 701-Clean-final (181K) 20140915-IAASB-Agenda Item 2D-ISA 706-Marked from June 2014 materials-final (153K) 20140915-IAASB-Agenda Item 2E-ISA 260-Marked from June 2014 materials-final (210K) 20140915-IAASB-Agenda Item 2F-Conforming Amendments to Other ISAs-final (178K) 20140915-IAASB-Agenda Item 2G-ISA 701 Comparison-final (76K)

Agenda Item 3 - Going Concern

20140915-IAASB-Agenda Item 3A ISA 570-Issues-final (135K) 20140915-IAASB-Agenda Item 3B-Revised ISA 570 Marked from June Board Meeting final (196K) 20140915-IAASB-Agenda Item 3C-Revised ISA 570 Clean final (168K) 20140915-IAASB-Agenda Item 3D ISA 570-flowchart-final (86K)

Agenda Item 4 - Auditor Reporting

20140915-IAASB Agenda Item 4A-ISA 700 Issues-final (75K) 20140915-IAASB Agenda Item 4B-ISA 700 Marked from June 19 Material-final (374K) 20140915-IAASB Agenda Item-4C-ISA 705-Marked from June 2014 materials-final (209K) 20140915-IAASB Agenda Item-4D-ISA 700-clean-final (340K)

Agenda Item 5 - 800- Series

20140915-IAASB-Agenda Item 5-ISA 800 Cover-final (52K) 20140915-IAASB-Agenda Item 5A-ISA 800 Series Issues-final (121K) 20140915-IAASB-Agenda Item 5B-ISA 800 Marked from Extant-final (115K) 20140915-IAASB-Agenda Item 5C-ISA 805 Marked from Extant-final 0 (217K) 20140915-IAASB-Agenda Item 5D ISA 810 Marked-final (156K)

Agenda Item 6 - Strategy and Work Plan

20140915-IAASB-Agenda Item 6-Strategy and Work Plan Cover-Final (93K) 20140915-IAASB-Agenda Item 6A-Strategy 2015-2019-final (144K) 20140915-IAASB-Agenda Item 6B-Work Plan 2015-2016-final (143K)

Agenda Item 7 - ISA 720

20140915-IAASB-Agenda Item 7-ISA 720 Cover-Final (49K) 20140915-IAASB-Agenda Item 7A-ISA 720 Issues-Final (101K) 20140915-IAASB-Agenda Item 7B-ED-720-2014-Final (FOR REFERENCE) (555K)

Agenda Item 8 - Innovation WG

20140915-IAASB-Agenda Item 8-InnovationWG-Cover-final (74K)

Agenda Item 9 - Efficiencies

20140915-IAASB-Agenda Item 9-Efficiencies and Changes to ToR-final (161K) 20140915-IAASB-Agenda Item 9A-Draft Due Process-(Marked from original due process)-final (128K) 20140915-IAASB-Agenda Item 9B-Process IPNs-final (104K) 20140915-IAASB-Agenda Item 9C-Terms of Reference-final (53K)

Agenda Item10 - Due Process

20140915-IAASB-Agenda Item 10 -Due Process-Final (75K)

Minutes

Updated Agenda

Agenda Item 2 - Key Audit Matters

Discussed September 18 - Updated Agenda Item 2C - ISA 701 - Updated for September 15 Discussions (239K) Discussed September 18 - Updated Agenda Item 2D - ISA 706 - Updated for September 16 Discussions (146K) Discussed September 18 - Updated Agenda Item 2E - ISA 260 - Updated for September 16 Discussions (211K) Discussed September 18 - Updated Agenda Item 2F - Conforming Amendments - Updated for September 16 Discussions (49K) Discussed September 19 - Extract of Proposed ISA 701 - Paragraph 14 and Related Application Material (20K)

Agenda Item 3 - Going Concern

Discussed September 17 - Extract of ISA 570 - Paragraph 17-20 and Related Application Material (43K) Discussed September 17 - Extract of ISA 570 - Wording Responsibilities of management and auditor (65K) Discussed September 17 - Extract of ISA 570 - Wording Responsibilities of management and auditor seperate (42K) Discussed September 18 - Extract of ISA 570 - Wording Responsibilities of management and auditor (78K) Discussed September 18 - Updated Agenda Item 3C - ISA 570 - Updated for September 15 and 17 Discussions (202K) Discussed September 19 - Extract of ISA 570 - Wording responsibilities of management and auditor (68K) Discussed September 19 - Updated Agenda Item 3C - ISA 570 - Updated for September 18 Discussions (176K)

Agenda Item 4 - Auditor Reporting

Discussed September 19 - Updated Agenda Item 4C - ISA 705 - Updated for September 16 Discussions (195K) Discussed September 19 - Updated Agenda Item 4D - ISA 700 - Updated for September 16 Discussions (349K)

Agenda Item 6 - Strategy and Work Plan

Discussed September 18 - Updated Agenda Item 6A - Strategy - Updated for September 16 Discussions (219K) Discussed September 18 - Updated Agenda Item 6B - Work Plan - Updated for September 16 Discussions (193K)

Approved Agenda Items - Updated Agenda Items – Auditor Reporting (All Changes)

Updated Agenda Item 2C Incorporating All Agreed Changes - Approved Version (243K) Updated Agenda Item 2D Incorporating All Agreed Changes - Approved Version (122K) Updated Agenda Item 2E Incorporating All Agreed Changes - Approved Version (224K) Updated Agenda Item 2F Incorporating All Agreed Changes - Approved Version (172K) Updated Agenda Item 3C Incorporating All Agreed Changes - Approved Version (210K) Updated Agenda Item 4C Incorporating All Agreed Changes - Approved Version (231K) Updated Agenda Item 4D Incorporating All Agreed Changes - Approved Version (383K)

Audio

Discussion held on September 15, 2014 AM Session

Monday September 15, 2014 AM Session (97.7 MB)
Agenda Item 1 - Opening Remarks
Agenda Item 1 - ISA 701

Discussion held on September 15, 2014 PM Session

Monday September 15, 2014 PM Session (79.9 MB)
Agenda Item 2 - ISA 701
Agenda Item 3 - ISA 570

Discussion held on September 16, 2014 AM Session

Tuesday September 16, 2014 AM Session (94.6 MB)
Agenda Item 4 - ISA 700
Agenda Item 2F - ISA 705
Agenda Item 2 - ISA 706
Agenda Item 2 - ISA 260 and Conforming Amendments

Discussion held on September 16, 2014 PM Session

Tuesday September 16, 2014 PM Session (69.1 MB)
Agenda Item 6 - Strategy And Work Program (Approval)
Agenda Item 5 - ISA 800
Agenda Item 5 - ISA 805

Discussion held on September 17, 2014 AM Session

Wednesday September 17, 2014 AM Session (90.6 MB)
Agenda Item 5 - ISA 810
Agenda Item 7 - ISA 720
Agenda Item 8 - Innovation Group

Discussion held on September 17, 2014 PM Session

Wednesday September 17, 2014 PM Session (106.7 MB)
Agenda Item - Going Concern

Discussion held on September 18, 2014 AM Session

Thursday September 18, 2015 AM Session (116.6 MB)
Agenda Item 2 - ISA 720

Discussion held on September 18, 2014 PM Session

Thursday September 18, 2015 PM Session (43.4 MB)
Agenda Item 2 - ISA 260
Agenda Item 2F - ISA 705
Agenda Item 3 - ISA 570
Agenda Item 2 - ISA 706
Agenda Item 9 - Efficiencies and Terms of References

Discussion held on September 19, 2014 AM Session

Friday September 19, 2014 AM Session (146.3 MB)
Agenda Item 2 - ISA 701
Agenda Item 3 - ISA 570
Agenda Item 4 - ISA 700

Discussion held on September 19, 2014 PM Session

Friday September 19, 2014 PM Session (69.2 MB)
Agenda Item 6 - Program Approvals
Agenda Item 5 - ISA 800
Agenda Item 9 - Efficiencies and Terms of References

Presentations

 
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree