IAASB Quarterly Board Meeting - September 18-22, 2017 (New York, USA)

September 18 - 22, 2017

Meeting Summary

IAASB Podcast

IAASB Podcast September 22 2017 (33 MB)
0:00 to 1:30 Introduction
1:35 to 4:00 Chairman’s Overview
4:07 to 10:15 ISA 315 (Revised)
10:20 to 23:16 Quality Control
23:21 to 25:16 Agreed-Upon Procedures
25:18 to 33:21 Overview of Other Matters Discussed During the Week
33:23 to 34:53 Closing Remarks and Next Meeting

Meeting Highlights

IAASB-September-2017-Meeting-Highlights (78K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20170918-IAASB Agenda Item 1-Introduction and Opening Remarks-Final (72K) 20170918-IAASB Agenda Item 1A-Draft Minutes June 2017 IAASB Meeting-MARKED (103K) 20170918-IAASB Agenda Item 1B-Draft Minutes June 2017 IAASB Meeting-CLEAN (101K) 20170918-IAASB Agenda Item 1D-Draft Minutes August 2017 IAASB Teleconference (76K)

Agenda Item 2 - ISA 315

20170918-IAASB Agenda Item 2A ISA 315 Revised Issues and Discussion (Final) (188K) 20170918-IAASB Agenda Item 2B ISA 315 Revised Table of Revised Changes (Final) (266K)

Agenda Item 3 - ISQC 2 - EQCR

20170918-IAASB-Agenda Item 3-A-Quality Management (Firm level) ISQC 2 Issues Paper - Final (403K) 20170918-IAASB-Agenda Item 3-B Quality Management (Firm level) ISQC 1 FINAL (259K) 20170918-IAASB-Agenda Item 3-C Quality Management (Firm level) ISQC 2 Exposure Draft FINAL (386K) 3201709118-IAASB-Agenda Item 3-D Quality Management (Firm level) ISQC 2 - Comparison with previous proposals FINAL (37K) 4.201709118-IAASB-Agenda Item 3-E Quality Management (Firm level) ISQC 2 - Comparison with extant ISQC 1 and ISA 220 FINAL (468K)

Agenda Item 4 - Group Audits

20170918-IAASB Agenda Item 4-B-Draft ISA 600 Project Update-Final (137K) 20170918-IAASB-Agenda Item 4-A-Group Audits Issues - FINAL (30K)

Agenda Item 5 - Agreed-Upon Procedures

20170918-IAASB Agenda Item 5-A-Agreed-Upon Procedures Feedback Report (173K) 20170918-IAASB Agenda Item 5-B-Agreed Upon Procedures Project Proposal (73K) 20170918-IAASB Agenda Item 5-Supplement-A-Compilation of General Questions Responses (130K) 20170918-IAASB Agenda Item 5-Supplement-B-Compilation of Question 1 Responses (200K) 20170918-IAASB Agenda Item 5-Supplement-C-Compilation of Question 2 Responses (112K) 20170918-IAASB Agenda Item 5-Supplement-D-Compilation of Question 3 Responses (153K) 20170918-IAASB Agenda Item 5-Supplement-E-Compilation of Question 4 Responses (193K) 20170918-IAASB Agenda Item 5-Supplement-F-Compilation of Question 5 Responses (121K) 20170918-IAASB Agenda Item 5-Supplement-G-Compilation of Question 6 Responses (127K) 20170918-IAASB Agenda Item 5-Supplement-H-Compilation of Question 7 Responses (95K) 20170918-IAASB Agenda Item 5-Supplement-I-Compilation of Question 8 Responses (87K) 20170918-IAASB Agenda Item 5-Supplement-J-Compilation of Question 9 Responses (100K) 20170918-IAASB Agenda Item 5-Supplement-K-Compilation of Question 10 Responses (150K) 20170918-IAASB Agenda Item 5-Supplement-L-Compilation of Question 11 Responses (58K) 20170918-IAASB Agenda Item 5-Supplement-M-Compilation of Question 12 Responses (81K) 20170918-IAASB Agenda Item 5-Supplement-N-Compilation of Question 13 Responses (116K) 20170918-IAASB Agenda Item 5-Supplement-O-Compilation of Question 14 Responses (130K) 20170918-IAASB Agenda Item 5-Supplement-P-Compilation of Question 15 Responses (180K)

Agenda Item 7 - Quality Management

20170918-IAASB-Agenda Item 7-A-Quality Management (Firm level) Documentation (Final) (118K)

Agenda Item 8 - Data Analytics

20170921-IAASB Agenda Item 8-DA Presentation-ver4 Sept 15 2017 (BD) (2.9 MB)

Agenda Item 9 - ISA 540

20170918-IAASB Agenda Item 9 - ISA 540-final (79K) 20170918-IAASB Agenda Item 9-Supplement-A-Compilation of General Responses (1.1 MB) 20170918-IAASB Agenda Item 9-Supplement-B-Compilation of Question 1 Responses (272K) 20170918-IAASB Agenda Item 9-Supplement-C-Compilation of Question 2 Responses (214K) 20170918-IAASB Agenda Item 9-Supplement-D-Compilation of Question 3 Responses (424K) 20170918-IAASB Agenda Item 9-Supplement-E-Compilation of Question 4 Responses (699K) 20170918-IAASB Agenda Item 9-Supplement-F-Compilation of Question 5 Responses (276K) 20170918-IAASB Agenda Item 9-Supplement-G-Compilation of Question 6 Responses (159K) 20170918-IAASB Agenda Item 9-Supplement-H-Compilation of Question 7 Responses (193K) 20170918-IAASB Agenda Item 9-Supplement-I-Compilation of Question 8 Responses (120K) 20170918-IAASB Agenda Item 9-Supplement-J-Compilation of Drafting Responses (630K) 20170918-IAASB Agenda Item 9A-ISA 540 Presentation-final (260K) 20170918-IAASB Agenda Item 9B-Selection of Comment Letters-final (15.3 MB)

Agenda Item J - Joint IAASB and IESBA Board Meeting

20170920-IAASB IESBA Joint Session -Agenda Item J-Agenda for Joint IAASB and IESBA Board Meeting (Final) (88K) 20170920-IAASB IESBA Joint Session -Agenda Item J-1-Areas Requiring Coordination Overview and Observations (Final) (62K) 20170920-IAASB IESBA Joint Session -Agenda Item J-2-SSB Coordination Framework (Final) (119K) 20170920-IAASB IESBA Joint Session -Agenda Item J-4-Aligning IAASB IESBA SWP Periods (52K) 20170920-IAASB-IESBA Joint Session -Agenda Item J-3-Objectivity of the EQC Reviewer FINAL (109K)

Minutes

Updated Agenda

Audio

Discussion held on September 18, 2017 AM Session

IAASB Board Meeting September 18 2017 AM Session (193.3 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 315 (Issues)

Discussion held on September 18, 2017 PM Session

IAASB Board Meeting September 18 2017 PM Session (55.7 MB)
Agenda Item 2 – ISA 315 (Issues)

Discussion held on September 19, 2017 AM Session

IAASB Board Meeting September 19 2018 AM Session (169.3 MB)
Agenda Item 3– ISQC 2 - EQCR (First read of Exposure Draft)

Discussion held on September 19, 2017 PM Session

IAASB Board Meeting September 19 2018 PM Session (102.8 MB)
Agenda Item 3– ISQC 2 - EQCR (First read of Exposure Draft)
Agenda Item 4 – Group Audits (Discussion)
Executive Session

Discussion held on September 20, 2017

IAASB-IESBA Joint Meeting - September 20 2017 (187.2 MB)
Agenda Item J – Joint IAASB-IESBA Session (Discussion)

Discussion held on September 21, 2017 AM Session

IAASB Board Meeting September 21 2017 AM Session (184.4 MB)
Agenda Item 5 – Agreed-Upon Procedures (Feedback)
Agenda Item 6 – IASB Liaison Working Group Update

Discussion held on September 21, 2017 PM Session

IAASB Board Meeting September 21 2017 PM Session (149.7 MB)
Agenda Item 7 - Quality Control – ISQC 1
Agenda Item 8 – Data Analytics (Feedback)
EER Presentation

Discussion held on September 22 2017 AM Session

IAASB Board Meeting September 22 2017 (193.4 MB)
Agenda Item 9 – ISA 540 (Feedback)
Recap
Executive Session

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