Meeting Highlights Podcast

Listen & Subscribe

Latest News

New York, USA

June 18 - 23, 2018

Meeting Summary

IAASB Podcast

IAASB Board Meeting - June 18-23 2018 Podcast (13.8 MB)
00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director
00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman
02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member
04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member
07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair
10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director
12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director

Meeting Highlights

IAASB June 2018 Meeting Highlight (82K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20180327-IAASB Agenda Item 1-A Minutes March 2018 Draft Public Minutes - Marked (169K) 20180327-IAASB Agenda Item 1-B Minutes March 2018 Draft Public Minutes - Clean (162K) 20180618-IAASB-Agenda Item 1-D Teleconference April 18 2018 Strategy Minutes (CLEAN) - Final (66K) 20180618-IAASB-Agenda Item 1-F Teleconference April 24 2018 ISA 540 (Revised) Minutes (CLEAN) - Final (56K) 20180618-IAASB-Agenda Item 1-H Teleconference May 22 2018 ISA 315 (Revised) Minutes (CLEAN) - Final (75K) 20180618-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (74K)

Agenda Item 2 - ISA 540 (Revised)

20180616-IAASB Agenda Item 2 -Issues Paper-final (137K) 20180616-IAASB Agenda Item 2-A-Discussion of Changes to Requirements and AM-final (97K) 20180616-IAASB Agenda Item 2-B-ISA 540 (Revised) Marked-final (466K) 20180616-IAASB Agenda Item 2-C-ISA 540 (Revised) Clean-final (338K) 20180616-IAASB Agenda Item 2-C-ISA 540 (Revised)-UPDATED-v5 (402K) 20180616-IAASB Agenda Item 2-C-ISA 540 Revised-UPDATED-June 22-final (389K) 20180616-IAASB Agenda Item 2-C-ISA 540 Revised-Updated-IAASB Approved Text 0 (365K) 20180616-IAASB Agenda Item 2-D.1-Conforming and Consequential Amendments-Marked from March-final (214K) 20180616-IAASB Agenda Item 2-D.2-Conforming and Consequential Amendments-IAASB Approved Text (236K) 20180616-IAASB Agenda Item 2-D.2-Conforming and Consequential Amendments-Marked from Extant-final (228K) 20180616-IAASB Agenda Item 2-E-Conforming and Consequential Amendments-Clean-final (206K) 20180616-IAASB Agenda Item 2-F-Examination of Changes-final (72K) 20180616-IAASB Agenda Item 2-G-Comparison of Current Draft of Proposed ISA 540 (Revised) with ED540 Requirements-final (215K) 20180616-IAASB Supplement to Agenda Item 2- Roadmap of Current Draft of Proposed ISA 540 (Revised) with ED 540-final (78K) 20180616-IAASB-Agenda Item 2-D.2-Conforming-UPDATED-June 22-FINAL (247K)

Agenda Item 3 ISA 315 (Revised)

20180618-IAASB Agenda Item 3 ISA 315 (Revised) - Issues Discussion (Final) (321K) 20180618-IAASB Agenda Item 3 A ISA 315 (Revised) Requirements (Final) (130K) 20180618-IAASB Agenda Item 3 B ISA 315 (Revised) Application Material (Final) (548K) 20180618-IAASB Agenda Item 3-C-ISA 315 (Revised) Conforming Amendments FINAL (549K) 20180618-IAASB Agenda Item 3-D ISA 315 (Revised) Requirements (marked to March 2018) (for REFERENCE) (152K) 20180618-IAASB Agenda Item 3-E ISA 315 (Revised) Application Material (marked to March 2018) (for REFERENCE) (631K) 20180618-IAASB Agenda Item 3-ISA 315 (Revised)-Issues-Discussion-Appendix 4(1) (63K) 20180618-IAASB Agenda Item 3-ISA 315 (Revised)-Issues-Discussion-Appendix 4(2) (103K) 20180618-IAASB Supplement to Agenda Item 3-C-ISA 315 (Revised) Conforming Amendments final (167K) 20180618-TF Agenda Item 3-A Updated (Revised) ISA 315 (Revised) Requirements (final) (156K) 20180623 IAASB Agenda Item 3-A - Requirements - Final Vote (163K) 20180623 IAASB Agenda Item 3-B - Application Material - Final Vote (435K)

Agenda Item 4 - EER Assurance

20180618-IAASB Agenda Item 4 EER Issues Paper Final (1013K) 20180618-IAASB Agenda Item 4-A-Materiality Framework Final (569K) 20180618-IAASB Agenda Item 4-B-Criteria & Assertions Final (289K)

Agenda Item 5 - Quality Management (Firm Level)

20180618-IAASB-Agenda Item 5 -Quality Management (Firm level) ISQC 1 - Issues Paper (FINAL) (137K) 20180618-IAASB-Agenda Item 5-A-Quality Management (Firm level) Extracts from the Exposure Draft of ISQC 1 (Marked from March) (97K) 20180618-IAASB-Agenda Item 5-B-Quality Management (Firm level) For Reference Draft Appendix of ISQC 1 (53K) 20180618-IAASB-Agenda Item 5-C-Quality Management (Firm level) Extracts from the Exposure Draft of ISQC 1 (Clean) (66K)

Agenda Item 6 - Quality Management at the Engagement Level (ISA 220)

06182018-IAASB-Agenda-Item-6 -ISA 220-Issues-Paper-Final (350K) 06182018-IAASB-Agenda-Item-6-A-ISA 220-Draft-ED-Marked-to-December-2017-FINAL (267K) 06182018-IAASB-Agenda-Item-6-B-ISA 220-Draft-ED-CLEAN-FINAL (207K) 06182018-IAASB-Agenda-Item-6-C-ISA 220-Draft-ED-Marked-to-Extant-FINAL (244K)

Agenda Item 7 - Audit Evidence

20180618-IAASB Agenda Item 7-A-Data Analytics Working Group Final (44K) Agenda-Item-7-AICPA-Audit-Evidence Issues-Paper Final (172K)

Agenda Item 8 Due Process

20180618-IAASB-Agenda Item 8-ISA 540 Due Process-draft-FINAL (58K)

Minutes

Audio

Discussion held during June 18, 2018 Session

IAASB Board Meeting - June 18 2018 Part 1 (126.2 MB) IAASB Board Meeting - June 18 2018 Part 2 (196.3 MB) IAASB Board Meeting - June 18 2018 Part 3 (117.3 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Revised) (Approval)

Discussion held during June 19, 2018 Session

IAASB Board Meeting - June 19 2018 Part 1 (177.9 MB) IAASB Board Meeting - June 19 2018 Part 2 (125.8 MB) IAASB Board Meeting - June 19 2018 Part 3 (84.4 MB)
Agenda Item 3 – ISA 315 (Revised) (Approval)
Agenda Item 4 – Emerging Forms of External Reporting (Issues)

Discussion held during June 20, 2018 Session

IAASB Board Meeting - June 20 2018 Part 1 (114.4 MB) IAASB Board Meeting - June 20 2018 Part 2 (167 MB) IAASB Board Meeting - June 20 2018 Part 3 (126.9 MB)
Agenda Item 4 – Emerging Forms of External Reporting (Issues)
Agenda Item 5 – ISQC 1 (Issues)
Agenda Item 6 – ISA 220 (First Read of ED)

Discussion held during June 21, 2018 Session

IAASB Board Meeting - June 21 2018 Part 1 (108.9 MB) IAASB Board Meeting - June 21 2018 Part 2 (107.6 MB)
Agenda Item 2 – ISA 540 (Revised) (Approval)
Agenda Item 3 – ISA 315 (Revised) (Approval)

Discussion held during June 22, 2018 Session

IAASB Board Meeting - June 22 2018 Part 1 (149 MB) IAASB Board Meeting - June 22 2018 Part 2 (120.1 MB)
Agenda Item 2 – ISA 540 (Revised) (Approval and Re-exposure)
Agenda Item 3 – ISA 315 (Revised) (Approval)

Discussion held during June 23, 2018 Session

IAASB Board Meeting - June 23 2018 Part 1 (129.8 MB) IAASB Board Meeting - June 23 2018 Part 2 (77.3 MB)
Agenda Item 3 – ISA 315 (Revised) (Approval)
Agenda Item 7 – Audit Evidence and Data Analytics (Presentation and Discussion)
Closing Remarks

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.