IAASB Quarterly Board Meeting – September 21-25, 2009 (Seoul, South Korea)

Sep 21 - 25, 2009
Seoul, South Korea
Grand Hyatt Seoul
Additional notes: Meeting Room: Namsan I+II

Meeting Summary

2009 09 IAASB Highlights (107 KB)

Agenda

Timetable

Timetable for Public - Seoul - FINAL (70.65 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (71.92 KB)
Agenda Item 1-A - Draft Minutes of June 2009 Public Session (Marked) (108.96 KB)
Agenda Item 1-B - Draft Minutes of June 2009 Public Session (Clean) (138.84 KB)

Agenda Item 10 - IAASB ToR and Due Process and Working Proc

Agenda Item 10 - IAASB Terms of Reference and Due Process and Working Procedures (83.96 KB)
Agenda Item 10-A - Amended IAASB ToR (Marked Showing Changes for PIOB Comments 4 09) (29.75 KB)
Agenda Item 10-B - Amended PIAC DP and WPs (Marked Showing Changes for PIOB Comments 4 09) (65.57 KB)

Agenda Item 11 - Due Process - ISAE 3402

Agenda Item 11 - Due Process - ISAE 3402 (80.47 KB)

Agenda Item 2 - Assurance on a Greenhouse Gas Statement

Agenda Item 2 - Assurance on a GHG Statement (Cover Sheet) (106.23 KB)
Agenda Item 2-A - Assurance on a GHG Statement - Issues and IAASB Task Force Proposals dated Sept 2009 (185.29 KB)
Agenda Item 2-B - Assurance on a GHG Statement - Draft Pronouncement dated Sept 2009 (535.23 KB)
Agenda Item 2-C - Assurance on a GHG Statement - Draft Showing Changes from June 2009 (685.73 KB)
Agenda Item 2-D - Assurance on a GHG Statement - ISA Reconciliation dated Sept 2009 (736.04 KB)

Agenda Item 3 - Pro Formas

Agenda Item 3 - Pro Formas Cover Sheet (72.67 KB)
Agenda Item 3-A - Pro Formas - Issues and IAASB TF Proposals dated Sept 2009 (31.84 KB)
Agenda Item 3-B - Pro Formas - Draft ISAE 34XX dated Sept 2009 (167.62 KB)

Agenda Item 4 - Auditing Complex Financial Instruments

Agenda Item 4 - Auditing Complex Financial Instruments (Cover) (178.86 KB)
Agenda Item 4-A - Complex Financial Instruments - Draft IAASB Consultation Paper dated Sept 2009 (702.91 KB)

Agenda Item 5 - IASB Liaison

Agenda Item 5 - IASB Liaison (69.42 KB)
Agenda Item 5-A - IASB Liaison - Terms of Reference (52.96 KB)

Agenda Item 6 - Engagements to Review Financial Statements

Agenda Item 6 - Engagements to Review Financial Statements Cover Sheet (72.63 KB)
Agenda Item 6-A - Reviews - Issues and IAASB TF Proposals dated Sept 2009 (211.3 KB)

Agenda Item 7 - XBRL

Agenda Item 7 - XBRL Cover (73.99 KB)
Agenda Item 7-A - XBRL - Issues and IAASB Task Force Proposals dated Sept 2009 (72.33 KB)

Agenda Item 8 - Using the Work of Internal Auditors

Agenda Item 8 - Using the Work of Internal Auditors (Cover Sheet) (85.63 KB)
Agenda Item 8-A - Internal Audit - Issues and IAASB TF Proposals dated Sept 2009 (148.5 KB)

Agenda Item 9 - Assurance Reports on Controls at a Service O

(Revised) Agenda Item 9 - Assurance Reports on Controls at a Service Organization (Cover Sheet) (107.51 KB)
Agenda Item 9-A - ISAE 3402 - Issues and IAASB TF Proposals dated Sept 2009 (47.97 KB)
Agenda Item 9-B - Draft ISAE 3402 dated Sept 2009 (Marked from June 2009) (242.47 KB)
Agenda Item 9-C - Draft ISAE 3402 dated Sept 2009 (235.37 KB)
Agenda Item 9-D - Draft ISAE 3402 dated Sept 2009 (Marked from ED) (281.13 KB)

Minutes

2009 09 Seoul (Public Session)- Approved (144.93 KB)

Updated Agenda

Conforming Amendments to the Preface (47.19 KB)
Updated Agenda Item 9-C - Draft ISAE 3402 (460.43 KB)

Audio

fri-am (52.04 MB)
Opening Remarks (Run time: 3.46 minutes) Agenda Item 4 - Complex Financial Instruments (Run time: 15.47 minutes) Agenda Item 2 - Emissions Assurance (Run time: 1 hour, 25.25 minutes) Steering Committee Update (Run time: 16.27 minutes)
fri-am2 (39.84 MB)
Closing Comments - Aulana Peters, PIOB Member (Run time: 11:37 minutes) Agenda Item 2 - Emissions Assurance (Run time: 44.06 minutes) Agenda Item 10 - Terms of Reference/Due Process (Run time: 17.15 minutes) Closing Comments - Prof. Arnold Schilder, IAASB Chairman (Run time: 9:04 minutes)
mon-am 2 (96.5 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 25.45 minutes) Update - ISAE 3000 (Run time: 24.0 minutes) Agenda Item 9 - ISAE 3402 (Run time: 2 hours, 46.29 minutes)
mon-pm 0 (115.76 MB)
Agenda Item 2 - Emissions Assurance (Run time: 3 hour, 29.00 minutes) Presentation by the KICPA (Run time: 31.29 minutes)
thurs-am 0 (97.1 MB)
Opening Remarks (Run time: 4.17 minutes) Agenda Item 8 - ISA 610 (Run time: 1 hour, 59.170 minutes) Agenda Item 9 - ISAE 3402 (Run time: 1 hour, 02.49 minutes)
thurs-pm (11.11 MB)
Agenda Item 7 - XBRL (Run time: 1 hour, 09.08 minutes)
thurs-pm-part-2 (49.8 MB)
tues-am 0 (111.43 MB)
Opening Remarks (Run time: 1.40 minutes) Agenda Item 2 - Emissions Assurance (Run time: 1 hour, 19.00 minutes) Agenda Item 3 - Prospectuses (Run time: 2 hours, 30.25 minutes)
tues-pm (66.95 MB)
Agenda Item 3 - Prospectuses (Run time: 18.07 minutes) Agenda Item 4 - Complex Financial Instruments (Run time: 44.25 minutes) Agenda Item 5 - IASB Liaison (Run time: 36.00 minutes) Presentation by IAASB Member - Kenya (Run time: 44.40 minutes)
wed-am 0 (111.35 MB)
Agenda Item 6 - ISRE 2400/ISRS 4410 (Run time: 4 hours, 00.58 minutes)
wed-pm 0 (33.03 MB)
Update - External Confirmations (Run time: 31.50 minutes) Update - ISAE 3000 (Run time: 14.00 minutes) Agenda Item 2 - Emissions Assurance (Run time: 20.20 minutes)