IAASB Quarterly Board Meeting - December 7-11, 2020 (New York, USA)

Dec 7 - 11, 2020

Meeting Summary

Meeting Highlights

IAASB December 2020 Meeting Highlights (77.43 KB)

Agenda

EMAIL-IAASB-Virtual-Meeting-December-8-11-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information (Final) (82.34 KB)
IAASB December 2020 Meeting Timetable (111 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20201207-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (120.71 KB)
20201207-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for September 2020-Final (103.21 KB)
20201207-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting Held on November 10-11-Final (Clean) (69.48 KB)
20201207-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meeting Held on November 10-11-Final (Marked) (69.85 KB)

Agenda Item 2 - Audits of Less Complex Entities

20201207-IAASB Meeting-Agenda Item 2-LCE Separate Standard Issues (Final) (542.47 KB)
20201207-IAASB Meeting-Agenda Item 2A-LCE Draft Audit Standard Project Proposal (281.11 KB)
20201207-IAASB Meeting-Agenda Item 2B-LCE Draft Audit Standard (849.1 KB)
20201207-IAASB-Agenda Item 2A (Updated) - LCE Separate Standard Project Proposal (Final) (401.87 KB)
20201207-IAASB-Meeting-Agenda Item 2C - Proportionality of ISAs to Draft Audit Standard (Part 1) (814.73 KB)
20201207-IAASB-Meeting-Agenda Item 2D - Proportionality of ISAs to Draft Separate Standard (Part 2) (1.78 MB)

Agenda Item 3 - Audit Evidence

20201207-IAASB-Agenda Item-3 - Audit Evidence - Issues (final) (233.93 KB)
20201207-IAASB-Agenda Item-3-A Draft Audit Evidence Project Proposal (final) (169.02 KB)
20201207-IAASB-Agenda Item-3-A Updated Audit Evidence Project Proposal (final) (154.83 KB)
20201207-IAASB-Agenda Item-3-A Updated Audit Evidence Project Proposal APPROVED (145.37 KB)
20201207-IAASB-Supplement 1 to Agenda Item 3 - Interaction of ISAs PowerPoint (final) (7.03 MB)

Agenda Item 4 - ISA 600

20201207-IAASB-Agenda Item 4-ISA 600-Issues Paper-final (483.46 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement A Staff-Prepared High-Level Summary of Key Themes Identified (237.51 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.1.1-B.1.7-Group Audits-NVivo-Summary-Analysis (87.09 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.2 Q1(a) Nvivo Report Respondent Comments (275.33 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.3 Q1(b) Nvivo Report Respondent Comments (283.8 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.4 Q4 Nvivo Report Respondent Comments (285.36 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.5 Q6 Nvivo Report Respondent Comments (228.32 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.6 Q8 Nvivo Report Respondent Comments (271.55 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.7 Q8(a) Nvivo Report Respondent Comments (248.01 KB)
20201207-IAASB-Agenda-Item-4-ISA 600-Supplement B.8 Q8(b) Nvivo Report Respondent Comments (232.18 KB)

Agenda Item 5 - Extended External Reporting Assurance

20201207-IAASB-Agenda-Item-5 -EER-Issues (final) (238.33 KB)
20201207-IAASB-Agenda-Item-5-A EER Assurance Guidance Mark-Up (final) (2.73 MB)
20201207-IAASB-EER-Agenda Item 5-B Illutsrative Examples Mark-Up (final) (725.59 KB)
20201207-IAASB-EER-Agenda Item 5-C Limited and Reasonable EER Illustrative Table (final) (161.22 KB)
20201207-IAASB-EER-Supplement 1 to Agenda-Item 5 EER Assurance Guidance Clean (final) (1.99 MB)
20201207-IAASB-EER-Supplement 2 to Agenda Item 5 - Supplement B Illustrative Examples Clean (final) (694.33 KB)

Agenda Item 6 - Fraud

20201210-IAASB-Agenda Item 6 - Fraud Issues Paper (354.01 KB)
20201210-IAASB-Supplement 6-A - Roundtable Takeaways (802.82 KB)

Minutes

Approved IAASB Public Session Minutes of the Meeting December 2020 (137.56 KB)

Audio

Discussion held on December 07 2020

IAASB Board Meeting - December 7 2020 - Part 1 (12.98 MB)
IAASB Board Meeting - December 7 2020 - Part 2 (4.66 MB)
Agenda Item 2 - LCE Standard (Project Proposal) Agenda Item 3 - Audit Evidence (Project Proposal)

Discussion held on December 08 2020

IAASB Board Meeting - December 8 2020 (17.22 MB)
Agenda Item 4 - ISA 600 (Revised) - Feedback and Issues

Discussion held on December 09 2020

IAASB Board Meeting - December 9 2020 (17.98 MB)
Agenda Item 5 - EER Assurance (Issues)

Discussion held on December 10 2020

IAASB Board Meeting - December 10 2020 AM Session (20.74 MB)
Agenda Item 6 - Fraud (Feedback and Issues) Agenda Item 3 - Audit Evidence (Issues)
IAASB Board Meeting - December 10 2020 PM Session (19.61 MB)
Agenda Item 2 - LCE Standard (Issues)

Discussion held on December 11 2020

IAASB Board Meeting - December 11 2020 (20.22 MB)
Agenda Item 2 - LCE Standard (Project Proposal) Agenda Item 3 - Audit Evidence (Project Proposal)

Presentations

Agenda Item 2 - LCE Standard presentation (770.73 KB)
Agenda Item 3 - Audit Evidence presentation (151.08 KB)
Agenda Item 4 - ISA 600 presentation (444.98 KB)
Agenda Item 5 - EER Assurance presentation (1.09 MB)
Agenda Item 6 - Fraud presentation (581.04 KB)