New York

February 13 - 16, 2007

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Minutes

Pages 707 to 708 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (76K) Pages 709 to 730 - Agenda Item 1-A 2006 12 London Minutes (Public Session) - Clean (101K) Pages 709 to 730 - Agenda Item 1-A 2006 12 London Minutes Public Session Mark up (105K) Pages 731 to 752 - Agenda Item 1-B - Close off of ISA 805 approved at December 2006 meeting (78K)

Agenda Item 1-A - Minutes

2007 02 New York Public Session Approved (100K)

Agenda Item 2 - Special Reports

Pages 1 to 6 - Agenda Item 2 - Special Reports (Redrafted) (Cover Memo) (88K) Pages 113 to 170 - Agenda Item 2-E - Close Off Document ISA 800 (Revised) (229K) Pages 171 to 192 - Agenda Item 2-F - Close Off Document ISA 805 (76K) Pages 29 to 54 - Agenda Item 2-B - ISA 800 Mapping Documents (144K) Pages 55 to 78 - Agenda Item 2-C - ISA 805 (Redrafted) (81K) Pages 7 to 28 - Agenda Item 2-A - ISA 800 (Revised and Redrafted) (79K) Pages 79 to 112 - Agenda Item 2-D - ISA 805 Mapping Documents (168K)

Agenda Item 3 - Modifications

Pages 193 to 196 - Agenda Item 3 - Modifications Cover Sheet (91K) Pages 197 to 222 - Agenda Item 3-A - Proposed ISA 705 Redrafted Mark-up from Close Off (119K) Pages 223 to 244 - Agenda Item 3-B - Proposed ISA 705 Redrafted Clean (88K) Pages 245 to 260 - Agenda Item 3-C - Mapping Document for ISA 705 (85K) Pages 261 to 270 - Agenda Item 3-D - Proposed ISA 706 Redrafted Mark Up from Close-Off Version (65K) Pages 271 to 278 - Agenda Item 3-E - Proposed ISA 706 Redrafted Clean (50K) Pages 279 to 284 - Agenda Item 3-F - Mapping Document for ISA 706 Redrafted (44K)

Agenda Item 4 - Auditor's Report

Pages 285 to 294 - Agenda Item 4 - ISA 700 Auditor's Reports Redrafted Cover Memo (119K) Pages 295 to 316 - Agenda Item 4-A - Proposed ISA 700 Redrafted (91K) Pages 317 to 372 - Agenda Item 4-B - ISA 700 Mapping Documents (276K)

Agenda Item 5 - Audit Evidence

Pages 373 to 384 - Agenda Item 5 - ISA 500 Redrafted Cover Sheet (128K) Pages 385 to 392 - Agenda Item 5-A - Proposed ISA 500 Redrafted Clean (69K) Pages 393 to 402 - Agenda Item 5-B - Proposed ISA 500 - Marked after Major Deletions (87K) Pages 403 to 412 - Agenda Item 5-C - Proposed ISA 500 - Mapping incl Major Deletions (72K) Pages 413 to 416 - Agenda Item 5-D - ISA 500 - Disposition of Present Tense (26K)

Agenda Item 6 - Audit Sampling

Pages 417 to 422 - Agenda Item 6 - ISA 530 (Redrafted) (Cover Memo) (91K) Pages 423 to 440 - Agenda Item 6-A - Proposed ISA 530 (Redrafted) Clean (76K) Pages 441 to 454 - Agenda Item 6-B - Proposed Redrafted ISA 530 Mark-up (81K) Pages 455 to 470 - Agenda Item 6-C - ISA 530 Redrafted - Audit Sampling Only (66K) Pages 471 to 474 - Agenda Item 6-D - ISA 530 (Redrafted) Disposition of Present Tense (31K) Pages 475 to 492 - Agenda Item 6-E - ISA 530 (Redrafted) Mapping Document (77K)

Agenda Item 7 - External Confirmations

Pages 493 to 496 - Agenda Item 7 - External Confirmations Cover Sheet (94K) Pages 497 to 510 - Agenda Item 7-A -Proposed ISA 505 (Revised) (74K)

Agenda Item 8 - Related Parties

Pages 511 to 516 - Agenda Item 8 - Related Parties Cover Sheet and Issues (99K) Pages 517 to 540 - Agenda Item 8-A - ISA 550 Markup (135K) Pages 541 to 560 - Agenda Item 8-B - ISA 550 (Clean) (88K)

Agenda Item 9 - Going Concern

Pages 561 to 564 - Agenda Item 9 - Going Concern Cover Sheet (86K) Pages 565 to 578 - Agenda Item 9-A - Proposed ISA 570 Redrafted (83K) Pages 579 to 594 - Agenda Item 9-B - Proposed ISA 570 Redrafted - Mapped Document Mark-up (116K) Pages 595 to 606 - Agenda Item 9-C - Proposed ISA 570 Rdrftd - Mapped Doc Prior to chngs (71K) Pages 607 to 634 - Agenda Item 9-D - Proposed ISA 570 Redrafted Mapping Document (100K) Pages 635 to 644 - Agenda Item 9-E - ISA 570 - Disposition of Present Tense (63K)

Agenda Item10 - Laws and Regulations

Pages 645 to 652 - Agenda Item 10 - Laws and Regulations Redrafted Cover Sheet (100K) Pages 653 to 664 - Agenda Item 10-A - Proposed ISA 250 Redrafted Clean (55K) Pages 665 to 680 - Agenda Item 10-B - Proposed ISA 250 Redrafted Mark-up (118K) Pages 681 to 688 - Agenda Item 10-C - Disposition of Present Tense (54K) Pages 689 to 704 - Agenda Item 10-D - Mapping Document - ISA 250 (68K)

Agenda Item11 - Proposed 2008 Meeting Dates and Locations

Pages 705 to 706-Agenda Item 11-Proposed 2008 IAASB Meeting Dates and Locations (86K)

Audio

Discussion held on Friday morning, February 16, 2007 (72.5 MB)
Agenda Item 8 - Related Parties (Run time: 54 minutes)
Agenda Item 10 - Laws and Regulations (Run time: 1 hour, 29 minutes)
Discussion held on Thursday afternoon, February 15, 2007 (67.9 MB)
Agenda Item 3 - ISA 706 (Run time: 22 minutes)
Agenda Item 2 - Special Reports (Run time: 1 hour, 25 minutes)
Agenda Item 9 - Going Concern (Run time: 32 minutes)
Agenda Item 11 - Proposed 2008 meetings (Run time: 4 minutes)
Discussion held on Thursday morning, February 15, 2007 (80.2 MB)
Agenda Item 4 - ISA 700 (Run time: 2 hours, 18 minutes)
Agenda Item 3 - ISA 705 (Run time: 31 minutes)
Discussion held on Tuesday afternoon, February 13, 2007 (107 MB)
Agenda Item 8 - Related Parties (Run time: 14 minutes)
Agenda Item 10 - Laws and Regulations (Run time: 2 hours, 10 minutes)
Agenda Item 5 - Audit Evidence (Run time: 1 hours, 21 minute
Discussion held on Tuesday morning, February 13, 2007 (83.5 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 11 minutes)
Agenda Item 8 - Related Parties (Run time: 2 hours, 45 minutes)
Discussion held on Wednesday afternoon, February 14, 2007 (81.1 MB)
Agenda Item 7 - External Confirmations (Run time: 2 hours, 51 minutes)
Discussion held on Wednesday morning, February 14, 2007 (77.4 MB)
Agenda Item 6 - Sampling (Run time: 1 hours, 48 minutes)
Agenda Item 7 - External Confirmations (Run time: 55 minutes)
 
 

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