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IAASB Quarterly Board Meeting - September 17-21, 2018 (New York, USA)

Sep 17 - 21, 2018

Meeting Summary

IAASB Podcast

IAASB September 2018 Meeting Highlights Podcast (26.17 MB)
00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director 00:49 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman 05:47 – Agreed Upon Procedures (Approval): Ron Salole, Task Force Chair and IAASB Member 10:18 – ISQC 1 (Revised): Karen French, Task Force Chair and IAASB Member 15:32 - ISQC 2: Imran Vanker, Task Force Chair and IAASB Member 19:21 - ISA 220: Megan Zietsman, IAASB Deputy Chair 23:12 – EER Assurance, Strategy and SMP: Dan Montgomery, IAASB Interim Technical Director 26:28 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director

Meeting Highlights

Agenda

Agenda Timetable and Other Relevant Information

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - Quality Management (Firm Level)

Agenda Item 3 - Strategy 2020-2023

Agenda Item 4 - Quality Management (Engagement Level)

Agenda Item 5 - Agreed-Upon Procedures

Agenda Item 6 - Engagement Quality Control Reviews

Agenda Item 7 - EER Assurance

Agenda Item 8 - Audits of Less Complex Entities

Agenda Item J - Joint IAASB and IESBA Board Meeting

Minutes

Audio

Discussion held on September 17, 2018 Session

IAASB Board Meeting - Monday, September 17 2018 Part 3 (179.52 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – ISQC 1 (Revised) (Read of ED)

Discussion held on September 18, 2018 Session

IAASB Board Meeting - Tuesday, September 19 2018 - Part 4 (89.94 MB)
Agenda Item 3 – Strategy 2020-2023 (Discussion) Agenda Item 4 – ISA 220 (Read of ED) Agenda Item 5 – Agreed Upon Procedures (Approval of ED)

Discussion held on September 19, 2018 Session

Discussion held on September 20, 2018 Session

IAASB Board Meeting - Thursday, September 20 2018 - Part 3 (127.19 MB)
Agenda Item 7 – Emerging Forms of External Reporting (Issues) Agenda Item 8 – Audits of Less Complex Entities (Project Proposal) Agenda Item 5 – Agreed Upon Procedures (Approval of ED)

Discussion held on September 21, 2018 Session

IAASB Board Meeting - Friday, September 21 2018 - Part 2 (93.34 MB)
Agenda Item 6 – ISQC 2 (Read of ED) Agenda Item 5 – Agreed Upon Procedures (Approval of ED) Agenda Item 2 – ISQC 1 (Read of ED) Agenda Item 9 – Professional Skepticism (Update) Closing Remarks

Presentations