IAASB CAG Meeting - March 7-8, 2023

Mar 7 - 8, 2023

Agenda

20230210 IAASB CAG Agenda (93.7 KB)

Agenda Papers

Agenda Item A - Draft minutes September 2022

20230307 - IAASB CAG Draft consolidated minutes Public Session IAASB CAG Sept 7-8 2022 (Clean) (389.47 KB)
20230307 - IAASB CAG Draft consolidated minutes Public Session IAASB CAG Sept 7-8 2022 (Marked) (390.94 KB)

Agenda Item B - Going Concern

20230307-IAASB-CAG-Agenda Item B -Going Concern-Cover and Report Back (258.36 KB)
20230307-IAASB-CAG-Agenda Item B.1-Going Concern-Presentation (652.44 KB)
20230307-IAASB-CAG-Agenda Item B.2-Going Concern-Proposed ISA 570 (Revised 202X) (570.39 KB)
20230307-IAASB-CAG-Agenda Item B.3-Going Concern-Issues December 2022 (442.29 KB)
20230307-IAASB-CAG-Agenda Item B.4-Going Concern-Issues March 2023 (363.27 KB)
20230307-IAASB-CAG-Agenda Item B.5-Going Concern-Conforming and Consequential Amendments (614.38 KB)

Agenda Item C - Assurance on Sustainability Reporting

20230307-IAASB-CAG-Agenda Item C -Sustainability Assurance-Cover and Report Back (294.41 KB)
20230307-IAASB-CAG-Agenda Item C.1-Sustainability Assurance-Presentation (595.26 KB)
20230307-IAASB-CAG-Agenda Item C.2-Sustainability Assurance-Draft Definitions for Proposed ISSA 5000 (178.27 KB)

Agenda Item D - Fraud

20230307 IAASB-CAG-Agenda Item D -Fraud-Cover and Report Back (280.91 KB)
20230307 IAASB-CAG-Agenda Item D.1-Fraud-Presentation (2.22 MB)
20230307 IAASB-CAG-Agenda Item D.2-Fraud-Issues Paper December 2022 (468.48 KB)

Agenda Item G - Audits of Less Complex Entities

20230307-IAASB-CAG-Agenda Item G -Audits of LCE-Cover and Report Back (231.37 KB)
20230307-IAASB-CAG-Agenda Item G.1-Audits of LCE-Presentation (858.2 KB)
20230307-IAASB-CAG-Agenda Item G.2-ISA for LCE-IAASB March Issues Paper (441.21 KB)
20230307-IAASB-CAG-Agenda Item G.3-ISA for LCE-Targeted Proposed Revisions (532.91 KB)

Agenda Item H - Public Interest Entity

20230307-IAASB-CAG-Agenda Item H -PIE Cover and Report Back (238.82 KB)
20230307-IAASB-CAG-Agenda Item H.1-PIE Presentation (871.2 KB)
20230307-IAASB-CAG-Agenda Item H.2-PIE Narrow Scope Amendments for Track 1 (mark-up from ED) (206.36 KB)
20230307-IAASB-CAG-Agenda Item H.3-PIE Feedback and Issues (493.25 KB)
20230307-IAASB-CAG-Agenda Item H.4-PIE Issues (429.04 KB)

Agenda Item I - Audit Evidence and Strategy and Work Plan 2024–2027

20230307-IAASB-CAG-Agenda Item I.1-Audit Evidence Cover and Report Back (255.59 KB)
20230307-IAASB-CAG-Agenda Item I.2-Strategy and workplan-Cover and Report Back (191.27 KB)

Agenda Item J - Technology

20230308-IAASB CAG Agenda Item J -Cover-Technology (184.11 KB)
20230308-IAASB-CAG-Agenda-Item-J.1-Technology Presentation (849.05 KB)

Minutes

Approved consolidated minutes Public Session IAASB CAG March 7-8 2023 (479.42 KB)