IAASB Mid-Quarter Board Call - July 20-21, 2021

Jul 20 - 21, 2021

Agenda

IAASB Quarter 3 2021 Meeting Agenda (29.03 KB)

Agenda Papers

Agenda Item 1 - Audit Evidence

20210720-IAASB-Agenda Item 1 - Audit Evidence-Issues (final) (332.35 KB)
20210720-IAASB-Agenda Item 1-A-Audit Evidence-ISA 500 Application Material Supporting Para 7 (final) (47.68 KB)
20210720-IAASB-Agenda Item 1-Audit Evidence Presentation (final) (1013.42 KB)
20210720-IAASB-Supplement 1 to Agenda Item 1-Audit Evidence-Analysis of Core Requirements (For Reference) (final) (94.34 KB)
20210720-IAASB-Supplement 2 to Agenda Item 1-Audit Evidence-Diagram of Core Requirements (For Reference) (final) (33.77 KB)

Agenda Item 2 - Fraud

20210720-Agenda Item 2-Fraud Issues Paper (Final) (427.84 KB)
20210720-Agenda Item 2-Fraud Presentation Final (987.64 KB)

Agenda Item 3 - Definitions of Listed Entity and Public Interest Entity

20210721-IAASB-Agenda Item 3 - PIE - Feedback (final) (411.36 KB)
20210721-IAASB-Agenda Item 3-A- PIE - Nvivo Q15(a) (final) (176.67 KB)
20210721-IAASB-Agenda Item 3-B- PIE - Nvivo Q15(b) (final) (143.3 KB)
20210721-IAASB-Agenda Item 3-C- PIE - Nvivo Q15(c) (final) (264.3 KB)
20210721-IAASB-Agenda Item 3-G-PIE-Presentation (final) (1.3 MB)

Minutes

Approved Public Minutes of the Virtual Meeting for July 2021- Final (266.87 KB)

Audio

IAASB-Mid-Quarter-Board-Meeting-July-20-2021-Session-1 (16.99 MB)
Agenda Item 1 - Audit Evidence
IAASB-Mid-Quarter-Board-Meeting-July-20-2021-Session-2 (19.45 MB)
Agenda Item 2 - Fraud
IAASB-Mid-Quarter-Board-Meeting-July-21-2021 (17.05 MB)
Agenda Item 3 - Definition of Listed Entity and Public Interest Entities

Presentations

20210720-IAASB-Agenda-Item-1-Audit-Evidence-Presentation-final (1013.4 KB)
20210720-IAASB-Agenda-Item-2-Fraud-Presentation-Final (987.64 KB)
20210721-IAASB-Agenda-Item-3-G-PIE-Presentation-final (1.3 MB)