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IAASB Quarterly Board Meeting - June 18-23, 2018 (New York, USA)

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

Presentations

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