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IAASB Quarterly Board Meeting - December 5-9, 2016 (New York, USA)

Dec 5 - 9, 2016
New York, USA

Meeting Summary

IAASB Podcast

IAASB Board Meeting - December 9 2016 - Podcast (26.57 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

Agenda

Agenda Timetable

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - ISA 540

Agenda Item 3 - Innovation

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

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

Agenda Item 5 - Professional Skepticism

Agenda Item 6 - Quality Control - Quality Management

Agenda Item 7 - Quality Control- EQCR

Agenda Item 8 - Quality Control (ISA 220)

Agenda Item 9 - Group Audits and Quality Control Project Proposal

Agenda_Item_10 - ISA 315

Agenda_Item_11-IASB Liaison

Minutes

Updated Agenda

Updated Agenda Items

Audio

Discussion held on December 5, 2016 AM Session

IAASB Board Meeting- December 5 2016 AM Session (185.49 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 2 (81.68 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 2 (113.24 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 2 (98.21 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 (23.41 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

Discussion held on December 8, 2016 PM Session

Discussion held on December 9, 2016 AM Session

IAASB Board Meeting - December 9 2016 - AM Session (163.2 MB)
Agenda Item 2 – ISA 540 (Close off and Issues) Agenda Item 4 – Work Plan 2017-2018 (Approval) Recap

Presentations