New York, USA

December 5 - 9, 2016

Meeting Summary

IAASB Podcast

IAASB Board Meeting - December 9 2016 - Podcast (27.3 MB)
0:00 to 0:38 Introduction
0:38 to 2:22 Chairman’s overview
2:22 to 5:22 ISA 540
5:22 to 9:07 ISA 315 (Revised)
9:07 to 21:15 Enhancing Audit Quality - Group Audits and Quality Control
21:15 to 26:43 2017-2018 Work Plan consultation, changes in IAASB members
26.43 to 28:47 Closing remarks and next meeting

Meeting Highlights

IAASB-December-2016-meeting-highlights-final (147K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20161205-IAASB Agenda Item 1-Introduction and Opening Remarks Cover (87K) 20161205-IAASB Agenda Item 1A-Minutes and Opening Remarks-Sept-2016 Draft Public Minutes Marked (237K) 20161205-IAASB Agenda Item 1B-Minutes and Opening Remarks-Sept-2016 Draft Public Minutes Clean (236K) 20161205-IAASB Agenda Item 1C-Minutes and Opening Remarks-Nov-2016 Teleconference Draft Public Minutes Marked (41K) 20161205-IAASB Agenda Item 1D-Minutes and Opening Remarks-Nov-2016 Teleconference Draft Public Minutes Clean (40K)

Agenda Item 2 - ISA 540

20161205-IAASB Agenda Item 2-ISA 540-Cover-final (48K) 20161205-IAASB Agenda Item 2A-Issues paper-final (95K) 20161205-IAASB Agenda Item 2B-ISA 540-Marked-final (453K) 20161205-IAASB Agenda Item 2C-ISA 540-Clean-final (312K) 20161205-IAASB Agenda Item 2D-Conforming Amendments to Other ISAs-final (100K)

Agenda Item 3 - Innovation

20161205-IAASB-Agenda Item 3-A-Innovation Presentation (650K) 20161205-IAASB-Agenda Item 3-Innovation Cover-final (26K)

Agenda Item 4 (Supplement) - Work Plan 2017-2018 and Strategic Objectives

IAASB Supplement to Agenda Item 4 WP 2017 2018 Strategic Objectives survey consultation responses other topics (403K) IAASB Supplement to Agenda Item 4 WP 2017 2018 Strategic Objectives survey consultation responses question 1 (67K) IAASB Supplement to Agenda Item 4 WP 2017 2018 Strategic Objectives survey consultation responses question 2 (230K) IAASB Supplement to Agenda Item 4 WP 2017 2018 Strategic Objectives survey consultation responses question 3 (82K) IAASB Supplement to Agenda Item 4 WP 2017 2018 Strategic Objectives survey consultation responses question 4 (93K) IAASB-Supplement to Agenda Item 4 WP 2017 2018 WP 2017 2018 Strategic Objectives survey consultation response IAIS (210K) IAASB-Supplement to Agenda Item 4 WP 2017 2018 WP 2017 2018 Strategic Objectives survey consultation response IFIAR (373K) IAASB-Supplement to Agenda Item 4 WP 2017 2018 WP 2017 2018 Strategic Objectives survey consultation response IOSCO (51K)

Agenda Item 4 - Work Plan 2017-2018 and Strategic Objectives

20161205-IAASB Agenda Item 4 -WP 2017-2018 and Strategic Objectives consultation feedback-cover-final (83K) 20161205-IAASB Agenda Item 4A WP 2017 2018 and Strategic Objectives-Final (383K) 20161205-IAASB Agenda Item 4B-Draft Work Plan 2017 2018 Final (173K) 20161205-IAASB Agenda Item 4C-Draft Strategy Supplement 2015-2019-final (66K)

Agenda Item 5 - Professional Skepticism

20161205-IAASB-Agenda Item 5 Professional Skepticism Cover FINAL (98K) 20161205-IAASB-Agenda Item 5-A Professional Skepticism Presentation FINAL (188K) 20161205-IAASB-Agenda Item 5Ref.1 -IESBA-Paper-Professional-Skepticism-Cover (98K) 20161205-IAASB-Agenda Item 5Ref.1-A-IESBA-Paper-Professional-Skepticism-Issues-and-IESBA-WG-Proposals (97K) 20161205-IAASB-Agenda Item 5Ref.1-B-IESBA-Paper-Professional-Skepticism-Proposed-Text (43K) 20161205-IAASB-Agenda Item 5Ref.1-C-IESBA-Paper-Project-Proposal-Professional-Skepticism (68K)

Agenda Item 6 - Quality Control - Quality Management

20161205-IAASB Agenda Item 6 -Quality Control - Quality Management Cover Final (60K) 20161205-IAASB Agenda Item 6-A - Quality Control - QMA Recommendations FINAL (162K)

Agenda Item 7 - Quality Control- EQCR

20161205-IAASB Agenda Item 7 -Quality Control - EQCR Cover Final (94K) 20161205-IAASB Agenda Item 7-A - Quality Control - EQCR FINAL (229K)

Agenda Item 8 - Quality Control (ISA 220)

20161205-IAASB Agenda Item 8-A-ISA 220 Issues-Final (272K) 20161207-IAASB Agenda Item 8 -ISA 220 Cover (Final) (73K) 20161205-IAASB Agenda Item 8-B-ISA 220 Analysis-Final (175K)

Agenda Item 9 - Group Audits and Quality Control Project Proposal

20161205-IAASB Agenda Item 9 -GA and QC Project Proposal Cover - final (76K) 20161205-IAASB Agenda Item 9A -GA and QC Project Proposal (181K)

Agenda_Item_10 - ISA 315

20161205-IAASB Agenda Item 10-ISA 315 Revised Cover-final (66K) 20161205-IAASB-Agenda Item 10A-ISA 315 Revised Issues and Recommendations-final (518K)

Agenda_Item_11-IASB Liaison

20161208-IAASB-Agenda Item 11-IASB Liaison Cover-final (25K)

Minutes

Updated Agenda

Audio

Discussion held on December 5, 2016 AM Session

IAASB Board Meeting- December 5 2016 AM Session (190 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Close-off and Issues)

Discussion held on December 5, 2016 PM Session

IAASB Board Meeting - December 5 2016 - PM Session Part 1 (100.5 MB) IAASB Board Meeting - December 5 2016 - PM Session Part 2 (83.7 MB)
Agenda Item 2 – ISA 540 (Close-off and Issues)
Agenda Item 3 – Innovation Update

Discussion held on December 6, 2016 AM Session

IAASB Board Meeting - December 6 2016 - AM Session Part 1 (78.6 MB) IAASB Board Meeting - December 6 2016 - AM Session Part 2 (116 MB)
Agenda Item 4 – Work Plan 2017‒2018 (Approval)
Agenda Item 6 – Quality Control – QMA (Issues)

Discussion held on December 6, 2016 PM Session

IAASB Board Meeting - December 6 2016 - PM Session Part 1 (96 MB) IAASB Board Meeting - December 6 2016 - PM Session Part 2 (100.6 MB)
Agenda Item 7 – Quality Control – Other (Issues)
Agenda Item 8 – Quality Control – ISA 220 (Issues)

Discussion held on December 7, 2016 AM Session

IAASB Board Meeting - December 7 2016 - AM Session (24 MB)
Agenda Item 9 – Quality Control and Group Audits Project Proposal (Approval)
Agenda Item 3 – Innovation Update (continued)
Agenda Item 5 – Professional Skepticism (Discussion)

Discussion held on December 8, 2016 AM Session

IAASB Meeting - December 8 2016 - AM Session (150.2 MB)
Agenda Item 10 – ISA 315 (Issues)

Discussion held on December 8, 2016 PM Session

IAASB Meeting - December 8 2016 - PM Session (93.6 MB)
Agenda Item 11 – IASB Update

Discussion held on December 9, 2016 AM Session

IAASB Board Meeting - December 9 2016 - AM Session (167.2 MB)
Agenda Item 2 – ISA 540 (Close off and Issues)
Agenda Item 4 – Work Plan 2017-2018 (Approval)
Recap

Presentations

 
 

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