Jun 17 - 21, 2019
New York, USA
Meeting Summary
IAASB Podcast
IAASB Board Meeting - June 21 2019 - Podcast
(24.33 MB)
00:00 to 02:18 Introduction – Willie Botha, Technical Director
02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair
07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair
12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair
15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting (PIR) – Willie Botha, Technical Director
21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair
22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair
23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director
Meeting Highlights
Agenda
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - ISA 315 (Revised)
Agenda Item 2 - NVivo Reports ISA 315 (Revised)
Agenda Item 3 - Agreed-upon Procedures
Agenda Item 3 - NVivo Reports - Agreed-upon Procedures
Agenda Item 5 - Auditor Reporting PIR
Agenda Item 6 - ISA 600
Agenda Item 7 - Audit Evidence
Agenda Item 8 - EER Assurance
Minutes
Audio
Discussion held during June 17, 2019
IAASB Board Meeting - June 17 2019 - Part 3
(65.3 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 315 (Revised) (Discussion)
Discussion held during June 18, 2019
IAASB Board Meeting - June 18 2019 - Part 3
(87.22 MB)
Agenda Item 3 – Agreed-upon Procedures (Discussion)
Agenda Item 4 – IASB Update (Mary Tokar)
Agenda Item 5 – Auditor Reporting Post-Implementation Review (PIR) (Discussion)
Discussion held during June 19, 2019
IAASB Board Meeting - June 19 2019 - Part 3
(41.85 MB)
Agenda Item 6– ISA 600 (Revised) (Discussion)
IESBA Coordination (Presentation)
Discussion held during June 20, 2019
IAASB Board Meeting - June 20 2019 - Part 2
(108.57 MB)
Agenda Item 7 – Audit Evidence (Discussion)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Outgoing Chair Discussions
Discussion held during June 21, 2019
IAASB Board Meeting - June 21 2019
(99.24 MB)
Agenda Item 8 – Extended External Reporting (Discussion)