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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
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 Timetable and Other Relevant Information
20170918-IAASB-September 2017 Meeting Timetable Updated (43K) EMAIL-IAASB-Meeting-New-York-September-18-22-2017-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information (53K)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
20171024-IAASB Agenda Item 1B-Minutes September 2017 IAASB Meeting
(90K)
20171211-IAASB-Agenda-Item-1C-Approved-September-2017-IAASB-IESBA-Joint-Public-Session-Meeting-Minutes
(49K)
Updated Agenda
Agenda Item 5 - Agreed-Upon Procedures (Word Version)
20170918-IAASB-Agenda-Item-5-B-Agreed-Upon-Procedures-Project-Proposal-UPDATED (45K)Agenda Item 5 - Agreed-Upon Procedures
20170918-IAASB-Agenda-Item-5-B-Agreed-Upon-Procedures-Project-Proposal-UPDATED (72K)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)
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
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
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
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
Recap
Executive Session
Presentations
20170918-IAASB Agenda Item 2-ISA-315-presentation
(505K)
20170919-IAASB Agenda Item 3-ISQC 2 Presentation
(186K)
20170919-IAASB Agenda Item 4-Quality Management Presentation
(966K)
20170921-IAASB Agenda Item 5-AUP Presentation
(275K)
20170921-IAASB Agenda Item 6-IASB Liaison Presentation
(236K)
20170921-IAASB Agenda Item 7 - Quality Control - ISQC 1 Presentation
(166K)
20170921-IAASB Agenda Item 8-Data Analytics Presentation
(532K)
20170922-IAASB Agenda Item 9-ISA 540 presentation
(260K)
20170922-IAASB Recap Session
(229K)
EER Project Update - Marek Grabowski (IAASB meeting September 2017)
(145K)
RV IAASB Presentation - WBCSD (IAASB meeting September 2017)
(1.6 MB)
