IAASB Quarterly Board Meeting - September 18-22, 2017 (New York, USA)

Sep 18 - 22, 2017
New York, USA

Meeting Summary

IAASB Podcast

IAASB Podcast September 22 2017 (32.16 MB)
0:00 to 1:30 Introduction 1:35 to 4:00 Chairman’s Overview 4:07 to 10:15 ISA 315 (Revised) 10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18 to 33:21 Overview of Other Matters Discussed During the Week 33:23 to 34:53 Closing Remarks and Next Meeting

Meeting Highlights

IAASB-September-2017-Meeting-Highlights (77.57 KB)

Agenda

Agenda Timetable and Other Relevant Information

20170918-IAASB-September 2017 Meeting Timetable Updated (42.1 KB)
EMAIL-IAASB-Meeting-New-York-September-18-22-2017-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information (52.37 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20170918-IAASB Agenda Item 1-Introduction and Opening Remarks-Final (71.2 KB)
20170918-IAASB Agenda Item 1A-Draft Minutes June 2017 IAASB Meeting-MARKED (102.77 KB)
20170918-IAASB Agenda Item 1B-Draft Minutes June 2017 IAASB Meeting-CLEAN (100.52 KB)
20170918-IAASB Agenda Item 1D-Draft Minutes August 2017 IAASB Teleconference (75.92 KB)

Agenda Item 2 - ISA 315

20170918-IAASB Agenda Item 2A ISA 315 Revised Issues and Discussion (Final) (187.93 KB)
20170918-IAASB Agenda Item 2B ISA 315 Revised Table of Revised Changes (Final) (265.72 KB)

Agenda Item 3 - ISQC 2 - EQCR

20170918-IAASB-Agenda Item 3-A-Quality Management (Firm level) ISQC 2 Issues Paper - Final (402.24 KB)
20170918-IAASB-Agenda Item 3-B Quality Management (Firm level) ISQC 1 FINAL (258.36 KB)
20170918-IAASB-Agenda Item 3-C Quality Management (Firm level) ISQC 2 Exposure Draft FINAL (385.87 KB)
3201709118-IAASB-Agenda Item 3-D Quality Management (Firm level) ISQC 2 - Comparison with previous proposals FINAL (36.89 KB)
4.201709118-IAASB-Agenda Item 3-E Quality Management (Firm level) ISQC 2 - Comparison with extant ISQC 1 and ISA 220 FINAL (467.73 KB)

Agenda Item 4 - Group Audits

20170918-IAASB Agenda Item 4-B-Draft ISA 600 Project Update-Final (136.88 KB)
20170918-IAASB-Agenda Item 4-A-Group Audits Issues - FINAL (29.36 KB)

Agenda Item 5 - Agreed-Upon Procedures

20170918-IAASB Agenda Item 5-A-Agreed-Upon Procedures Feedback Report (172.92 KB)
20170918-IAASB Agenda Item 5-B-Agreed Upon Procedures Project Proposal (72.34 KB)
20170918-IAASB Agenda Item 5-Supplement-A-Compilation of General Questions Responses (129.07 KB)
20170918-IAASB Agenda Item 5-Supplement-B-Compilation of Question 1 Responses (199.85 KB)
20170918-IAASB Agenda Item 5-Supplement-C-Compilation of Question 2 Responses (111.16 KB)
20170918-IAASB Agenda Item 5-Supplement-D-Compilation of Question 3 Responses (152.41 KB)
20170918-IAASB Agenda Item 5-Supplement-E-Compilation of Question 4 Responses (192.19 KB)
20170918-IAASB Agenda Item 5-Supplement-F-Compilation of Question 5 Responses (120 KB)
20170918-IAASB Agenda Item 5-Supplement-G-Compilation of Question 6 Responses (126.31 KB)
20170918-IAASB Agenda Item 5-Supplement-H-Compilation of Question 7 Responses (94.5 KB)
20170918-IAASB Agenda Item 5-Supplement-I-Compilation of Question 8 Responses (86.46 KB)
20170918-IAASB Agenda Item 5-Supplement-J-Compilation of Question 9 Responses (99.88 KB)
20170918-IAASB Agenda Item 5-Supplement-K-Compilation of Question 10 Responses (149.43 KB)
20170918-IAASB Agenda Item 5-Supplement-L-Compilation of Question 11 Responses (57.6 KB)
20170918-IAASB Agenda Item 5-Supplement-M-Compilation of Question 12 Responses (80.32 KB)
20170918-IAASB Agenda Item 5-Supplement-N-Compilation of Question 13 Responses (115.1 KB)
20170918-IAASB Agenda Item 5-Supplement-O-Compilation of Question 14 Responses (129.01 KB)
20170918-IAASB Agenda Item 5-Supplement-P-Compilation of Question 15 Responses (179.5 KB)

Agenda Item 7 - Quality Management

20170918-IAASB-Agenda Item 7-A-Quality Management (Firm level) Documentation (Final) (117.94 KB)

Agenda Item 8 - Data Analytics

20170921-IAASB Agenda Item 8-DA Presentation-ver4 Sept 15 2017 (BD) (2.82 MB)

Agenda Item 9 - ISA 540

20170918-IAASB Agenda Item 9 - ISA 540-final (78.7 KB)
20170918-IAASB Agenda Item 9-Supplement-A-Compilation of General Responses (1023.99 KB)
20170918-IAASB Agenda Item 9-Supplement-B-Compilation of Question 1 Responses (271.77 KB)
20170918-IAASB Agenda Item 9-Supplement-C-Compilation of Question 2 Responses (213.49 KB)
20170918-IAASB Agenda Item 9-Supplement-D-Compilation of Question 3 Responses (423.54 KB)
20170918-IAASB Agenda Item 9-Supplement-E-Compilation of Question 4 Responses (698.85 KB)
20170918-IAASB Agenda Item 9-Supplement-F-Compilation of Question 5 Responses (275.64 KB)
20170918-IAASB Agenda Item 9-Supplement-G-Compilation of Question 6 Responses (158.18 KB)
20170918-IAASB Agenda Item 9-Supplement-H-Compilation of Question 7 Responses (192.07 KB)
20170918-IAASB Agenda Item 9-Supplement-I-Compilation of Question 8 Responses (119.12 KB)
20170918-IAASB Agenda Item 9-Supplement-J-Compilation of Drafting Responses (629.81 KB)
20170918-IAASB Agenda Item 9A-ISA 540 Presentation-final (259.83 KB)
20170918-IAASB Agenda Item 9B-Selection of Comment Letters-final (14.86 MB)

Agenda Item J - Joint IAASB and IESBA Board Meeting

20170920-IAASB IESBA Joint Session -Agenda Item J-Agenda for Joint IAASB and IESBA Board Meeting (Final) (87.64 KB)
20170920-IAASB IESBA Joint Session -Agenda Item J-1-Areas Requiring Coordination Overview and Observations (Final) (61.28 KB)
20170920-IAASB IESBA Joint Session -Agenda Item J-2-SSB Coordination Framework (Final) (118.35 KB)
20170920-IAASB IESBA Joint Session -Agenda Item J-4-Aligning IAASB IESBA SWP Periods (51.79 KB)
20170920-IAASB-IESBA Joint Session -Agenda Item J-3-Objectivity of the EQC Reviewer FINAL (108.73 KB)

Minutes

20171024-IAASB Agenda Item 1B-Minutes September 2017 IAASB Meeting (89.88 KB)
20171211-IAASB-Agenda-Item-1C-Approved-September-2017-IAASB-IESBA-Joint-Public-Session-Meeting-Minutes (48.37 KB)

Updated Agenda

Agenda Item 5 - Agreed-Upon Procedures (Word Version)

20170918-IAASB-Agenda-Item-5-B-Agreed-Upon-Procedures-Project-Proposal-UPDATED (44.39 KB)

Agenda Item 5 - Agreed-Upon Procedures

20170918-IAASB-Agenda-Item-5-B-Agreed-Upon-Procedures-Project-Proposal-UPDATED (71.87 KB)

Audio

Discussion held on September 18, 2017 AM Session

IAASB Board Meeting September 18 2017 AM Session (188.68 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – ISA 315 (Issues)

Discussion held on September 18, 2017 PM Session

IAASB Board Meeting September 18 2017 PM Session (54.3 MB)
Agenda Item 2 – ISA 315 (Issues)

Discussion held on September 19, 2017 AM Session

IAASB Board Meeting September 19 2018 AM Session (165.25 MB)
Agenda Item 3– ISQC 2 - EQCR (First read of Exposure Draft)

Discussion held on September 19, 2017 PM Session

IAASB Board Meeting September 19 2018 PM Session (100.39 MB)
Agenda Item 3– ISQC 2 - EQCR (First read of Exposure Draft) Agenda Item 4 – Group Audits (Discussion) Executive Session

Discussion held on September 20, 2017

IAASB-IESBA Joint Meeting - September 20 2017 (182.75 MB)
Agenda Item J – Joint IAASB-IESBA Session (Discussion)

Discussion held on September 21, 2017 AM Session

IAASB Board Meeting September 21 2017 AM Session (180.07 MB)
Agenda Item 5 – Agreed-Upon Procedures (Feedback) Agenda Item 6 – IASB Liaison Working Group Update

Discussion held on September 21, 2017 PM Session

IAASB Board Meeting September 21 2017 PM Session (146.12 MB)
Agenda Item 7 - Quality Control – ISQC 1 Agenda Item 8 – Data Analytics (Feedback) EER Presentation

Discussion held on September 22 2017 AM Session

IAASB Board Meeting September 22 2017 (188.81 MB)
Agenda Item 9 – ISA 540 (Feedback) Recap Executive Session

Presentations

20170918-IAASB Agenda Item 2-ISA-315-presentation (504.63 KB)
20170919-IAASB Agenda Item 3-ISQC 2 Presentation (185.77 KB)
20170919-IAASB Agenda Item 4-Quality Management Presentation (965.83 KB)
20170921-IAASB Agenda Item 5-AUP Presentation (274.18 KB)
20170921-IAASB Agenda Item 6-IASB Liaison Presentation (235.59 KB)
20170921-IAASB Agenda Item 7 - Quality Control - ISQC 1 Presentation (165.71 KB)
20170921-IAASB Agenda Item 8-Data Analytics Presentation (531.88 KB)
20170922-IAASB Agenda Item 9-ISA 540 presentation (259.66 KB)
20170922-IAASB Recap Session (228.62 KB)
EER Project Update - Marek Grabowski (IAASB meeting September 2017) (144.45 KB)
RV IAASB Presentation - WBCSD (IAASB meeting September 2017) (1.54 MB)
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