Jun 18 - 23, 2018
New York, USA
Meeting Summary
IAASB Podcast
IAASB Board Meeting - June 18-23 2018 Podcast
(13.43 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
Agenda
Agenda Timetable and Other Relevant Information
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - ISA 540 (Revised)
Agenda Item 3 ISA 315 (Revised)
Agenda Item 4 - EER Assurance
Agenda Item 5 - Quality Management (Firm Level)
Agenda Item 6 - Quality Management at the Engagement Level (ISA 220)
Agenda Item 7 - Audit Evidence
Agenda Item 8 Due Process
Minutes
Audio
Discussion held during June 18, 2018 Session
IAASB Board Meeting - June 18 2018 Part 3
(114.47 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 3
(82.39 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 3
(123.86 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 2
(104.99 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 2
(117.22 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 2
(75.46 MB)
Agenda Item 3 – ISA 315 (Revised) (Approval)
Agenda Item 7 – Audit Evidence and Data Analytics (Presentation and Discussion)
Closing Remarks