Sep 16 - 20, 2019
New York, USA
Meeting Summary
IAASB Podcast
IAASB Board Meeting - September 20, 2019 Podcast
(26.39 MB)
0:00 to 0:46 Introduction - Willie Botha, Technical Director
0:47 to 2:48 Chairman’s overview – Tom Seidenstein, Chair
3:13 to 4:29 ISA 315 (Revised) - Fiona Campbell, Deputy Director and Task Force Chair
4:51 to 7:05 ISA 600 (Revised) - Susan Jones, Technical Advisor to Len Jui
7:35 to 11:25 ISQM 1 – Imran Vanker, Board Member and Task Force Chair
11:41 to 15:25 ISQM 2 - Imran Vanker, Board Member and Task Force Chair
15:46 to 18:34 ISA 220 – Lyn Provost, Board Member and Task Force Chair
18:38 to 20:45 ISA 315 Next Steps, Joint IAASB-IESBA Session, and Ethics Board Fees Project - Willie Botha, Technical Director
21:05 to 24:03 Strategy and Work Plan - Tom Seidenstein, Chair
24:08 to 26:21 EER, Audit Evidence, and Technology - Willie Botha, Technical Director
26:28 to 27:02 Final Reflections - Tom Seidenstein, Chair
27:05 to 28:34 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)
20190916-IAASB-Supplement to Agenda Item 2I - Conforming Amendments to other ISAs (Final)
(240.7 KB)
20190919 Agenda Item 2E (UPDATED) - ISA 315 (Revised) Full Standard - TurnAround (Final)
(753.99 KB)
Agenda Item 2 - NVivo Reports ISA 315 (Revised)
Agenda Item 3 IESBA Coordination - Fees Proposals
Agenda Item 4 - Quality Management (Firm Level)
Agenda Item 5 - QM Effective Date
Agenda Item 6 - EER Assurance
Agenda Item 7 - Engagement Quality Reviews
Agenda Item 8 - ISA 220 (Revised)
Agenda Item 9 - ISA 600 (Revised)
Agenda Item_10 - Strategy and Work Plan
Agenda Item_11 - Technology
Agenda Item_13 - Due Process
Agenda Item_J - Joint IAASB and IESBA Board Meeting
Minutes
Audio
Discussion held during September 16, 2019
IAASB Board Meeting - September 16 2019 part 4
(84.82 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 315 (Revised) (Approval)
Agenda Item 12 – Audit Evidence (Update)
Agenda item 5 – Quality Management – Effective Date (Update)
Agenda Item 3 – IESBA Coordination – Fees proposals (Discussion)
Discussion held during September 17, 2019
IAASB Board Meeting - September 17 2019 - Part 3
(69.83 MB)
Agenda Item 4 – ISQM 1 (Discussion)
Agenda Item 6 – Extended External Reporting (Issues)
Agenda Item 2 – ISA 315 (Revised) (Approval)
Discussion held during September 18, 2019
IAASB Board Meeting - September 18 2019 - Part 3
(69.84 MB)
Agenda Item 2 – ISA 315 (Revised) (Approval)
Agenda Item 7 – ISQM 2 (Discussion)
Agenda Item 8 – ISA 220 (Revised) (Discussion)
Joint IAASB-IESBA Board Session (Discussion)
Discussion held during September 19, 2019
IAASB Board Meeting - September 19 2019 - Part 3
(101.4 MB)
Agenda Item 9 – ISA 600 (Revised) (Issues)
Agenda Item 10 – Strategy and Work Plan (Discussion)
Agenda Item 11- Technology (Update)
Agenda Item 2 – ISA 315 (Revised) (Approval)
Discussion held during September 20, 2019
IAASB Board Meeting - September 20 2019 Part 2
(60.75 MB)
Agenda Item 2 – ISA 315 (Revised) (Approval)