Sep 17 - 21, 2018
New York, USA
Meeting Summary
IAASB Podcast
IAASB September 2018 Meeting Highlights Podcast
(26.17 MB)
00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director
00:49 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman
05:47 – Agreed Upon Procedures (Approval): Ron Salole, Task Force Chair and IAASB Member
10:18 – ISQC 1 (Revised): Karen French, Task Force Chair and IAASB Member
15:32 - ISQC 2: Imran Vanker, Task Force Chair and IAASB Member
19:21 - ISA 220: Megan Zietsman, IAASB Deputy Chair
23:12 – EER Assurance, Strategy and SMP: Dan Montgomery, IAASB Interim Technical Director
26:28 - 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 - Quality Management (Firm Level)
Agenda Item 3 - Strategy 2020-2023
Agenda Item 4 - Quality Management (Engagement Level)
Agenda Item 5 - Agreed-Upon Procedures
20180918-IAASB-Supplement-to-Agenda-Item-5-Mapping-Extant-ISRS-4400-to-Proposed-ISRS-4400
(48.34 KB)
Agenda Item 6 - Engagement Quality Control Reviews
Agenda Item 7 - EER Assurance
Agenda Item 8 - Audits of Less Complex Entities
Agenda Item J - Joint IAASB and IESBA Board Meeting
Minutes
Audio
Discussion held on September 17, 2018 Session
IAASB Board Meeting - Monday, September 17 2018 Part 3
(179.52 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISQC 1 (Revised) (Read of ED)
Discussion held on September 18, 2018 Session
IAASB Board Meeting - Tuesday, September 19 2018 - Part 4
(89.94 MB)
Agenda Item 3 – Strategy 2020-2023 (Discussion)
Agenda Item 4 – ISA 220 (Read of ED)
Agenda Item 5 – Agreed Upon Procedures (Approval of ED)
Discussion held on September 19, 2018 Session
IAASB Board Meeting - Wednesday, September 19 2018
(197.43 MB)
Agenda Item 6 – ISQC 2 (Read of ED)
Discussion held on September 20, 2018 Session
IAASB Board Meeting - Thursday, September 20 2018 - Part 3
(127.19 MB)
Agenda Item 7 – Emerging Forms of External Reporting (Issues)
Agenda Item 8 – Audits of Less Complex Entities (Project Proposal)
Agenda Item 5 – Agreed Upon Procedures (Approval of ED)
Discussion held on September 21, 2018 Session
IAASB Board Meeting - Friday, September 21 2018 - Part 2
(93.34 MB)
Agenda Item 6 – ISQC 2 (Read of ED)
Agenda Item 5 – Agreed Upon Procedures (Approval of ED)
Agenda Item 2 – ISQC 1 (Read of ED)
Agenda Item 9 – Professional Skepticism (Update)
Closing Remarks