New York

May 22 - 26, 2006

Meeting Summary

Agenda Papers

Agenda Item 1 - Introduction and Draft Minutes

Pages 1183 to 1184 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74K) Pages 1185 to 1206 - Agenda Item 1-A - Draft Minutes 2006 03 Hong Kong Public Session (104K)

Agenda Item 2 - Special Reports

Pages 707 to 712 - Agenda Item 2 - Special Reports Cover Sheet (232K) Pages 713 to 726 - Agenda Item 2-A - Proposed Changes to ISA 200 CLEAN (191K) Pages 727 to 730 - Agenda Item 2-B - Proposed Changes to ISA 210 CLEAN (131K) Pages 731 to 754 - Agenda Item 2-C - Proposed Changes to ISA 700R and ED-ISA 701 CLEAN (246K) Pages 755 to 766 - Agenda Item 2-D - Examples of Auditors' Reports (173K) Pages 767 to 782 - Agenda Item 2-E - Proposed Changes to ISA 200 MARK-UP (224K) Pages 783 to 786 - Agenda Item 2-F - Proposed Changes to ISA 210 MARK-UP (140K) Pages 787 to 822 - Agenda Item 2-G - Proposed Changes to ISA 700R and ED-ISA 701 MARK-UP (362K)

Agenda Item 3 - Early Application of Standards

Pages 823 to 826 - Agenda Item 3 - Earlier Application of Standards (201K)

Agenda Item 4 - International Convergence

Pages 827 to 828 - Agenda Item 4 - International Convergence (188K) Pages 829 to 832 - Agenda Item 4-A - Modifications to IAASB Int Stds - Proposed Guide for NSSs (124K) Pages 833 to 834 - Agenda Item 4-B - International Convergence and NSSs - Issues (132K)

Agenda Item 5 - Practice Statements and Emerging Issues

Pages 835 to 848 - Agenda Item 5 - Practice Statements and Emerging Issues (259K)

Agenda Item 6 - Clarity of IAASB Standards

Pages 849 to 852 - Agenda Item 6 - Clarity of IAASB Standards Cover Sheet (83K) Pages 853 to 878 - Agenda Item 6-A - Clarity of IAASB Standards - Issues Paper (166K)

Agenda Item 7 - Modifications

Pages 879 to 886 - Agenda Item 7 - Modifications Cover Sheet (213K) Pages 887 to 912 - Agenda Item 7-A - Proposed ISA 705 MARK-UP from HK (261K) Pages 913 to 934 - Agenda Item 7-B - Proposed ISA 705 CLEAN (216K) Pages 935 to 948 - Agenda Item 7-C - Proposed ISA 706 MARK-UP from HK (210K) Pages 949 to 956 - Agenda Item 7-D - Proposed ISA 706 CLEAN (164K) Pages 957 to 962 - Agenda Item 7-E - Proposed Conforming Changes (140K) Pages 963 to 966 - Agenda Item 7-F - ISA Objectives and Disposition of Present Tense (110K)

Agenda Item 8 - Communications

Pages 1023 to 1046 - Agenda Item 8-D - Clarified ISA 260 CLEAN (135K) Pages 1047 to 1072 - Agenda Item 8-E - Clarified ISA 260 MARK-UP from HK (162K) Pages 1073 to 1090 - Agenda Item 8-F - ISA 260 Mapping Document (109K) Pages 967 to 968 - Agenda Item 8 - Communications Cover Sheet (88K) Pages 969 to 970 - Agenda Item 8-A - Communications - Issues (18K) Pages 971 to 996 - Agenda Item 8-B - Old ISA 260 CLEAN (135K) Pages 997 to 1022 - Agenda Item 8-C - Old ISA 260 MARK-UP from HK (155K)

Agenda Item 9 - Materiality

Pages 1091 to 1096 - Agenda Item 9 - Materiality and Misstatements Cover Sheet (89K) Pages 1097 to 1104 - Agenda Item 9-A - ISA 320 Materiality Revised - Clean Close Off Draft (44K) Pages 1105 to 1114 - Agenda Item 9-B - ISA 450 Misstatements - Clean Close Off Draft (53K) Pages 1115 to 1124 - Agenda Item 9-C - ISA 320 Mtrlty Rvsd - Mrk-up frm Dec 05 Close Off Drft (59K) Pages 1125 to 1134 - Agenda Item 9-D - ISA 450 Misstatements - Mrk-up frm Dec 05 Close Off Drft (67K) Pages 1135 to 1142 - Agenda Item 9-E - ISA 320 Materiality Rvsd & Rdrftd - Clean Clarity Drft (45K) Pages 1143 to 1152 - Agenda Item 9-F - ISA 450 Misstatements Redrafted - Clean Clarity Draft (53K) Pages 1153 to 1162 - Agenda Item 9-G - ISA 320 Mapping Document (66K) Pages 1163 to 1174 - Agenda Item 9-H - ISA 450 Mapping Document (77K)

Agenda Item10 - INTOSAI MoU

Pages 1207 to 1208 - Agenda Item 10 - INTOSAI PSC IAASB MoU Cover Sheet (76K) Pages 1209 to 1210 - Agenda Item 10-A - INTOSAI PSC IAASB MoU (18K) Pages 1211 to 1214 - Agenda Item 10-B - Project Structure and Co-op Process (35K)

Audio

Discussion held on Friday morning, May 26th, 2006 (77 MB)
Agenda Item 9 - Materiality (Run time: 1 hour, 7 minutes)
Agenda Item 7 - Modifications (Run time: 1 hour, 35 minutes)
Discussion held on Monday afternoon, May 22nd, 2006 (117.1 MB)
Agenda Item 9 - Materiality (Run time: 56 minutes)
Agenda Item 8 - Communications (Run time: 1 hour, 27 minutes)
Agenda Item 7 - Modifications
(Recording cut short at end due to technical malfunction - Run time: 1 hour, 45 minutes)
Discussion held on Monday morning, May 22nd, 2006 (79.5 MB)
Agenda Item 1 - Minutes and Introduction
(Start of Minutes discussion cut off due to technical malfunction - Run time: 6 minutes)
Agenda Item 9 - Materiality (Run time: 2 hours, 41 minutes)
Discussion held on Thursday morning, May 25th, 2006 (74.1 MB)
Agenda Item 4 - Convergence (Run time: 1 hour)
Agenda Item 3 - Early Implementation (Run time: 25 minutes)
Agenda Item 8 - Communications (Run time: 1 hour, 10 minutes)
Discussion held on Tuesday afternoon, May 23rd, 2006 (115 MB)
Agenda Item 2 - Special Reports (Run time: 3 hours, 2 minutes)
Agenda Item 7 - Modifications (Run time: 1 hour)
Discussion held on Tuesday morning, May 23rd, 2006 (81.6 MB)
Agenda Item 7 - Modifications (Run time: 1 hour, 11 minutes)
Agenda Item 2 - Special Reports (Run time: 1 hour, 42 minutes)
Discussion held on Wednesday afternoon, May 24th, 2006 (68.2 MB)
Agenda Item 6 - Clarity of IAASB Standards (Run time: 1 hour, 5 minutes)
Agenda Item 10 - INTOSAI Mem. Of Understanding (Run time: 10 minutes)
Agenda Item 5 - IAPSs Status (Run time: 1 hour, 8 minutes)
Discussion held on Wednesday morning, May 24th, 2006 (82.1 MB)
Agenda Item 6 - Clarity of IAASB Standards (Run time: 2 hours, 53 minutes)
 
 

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