IAASB Mid-Quarter Board Meeting - July 21-25, 2003 (New York, United States)

Jul 21 - 25, 2003
New York
American Institute of Certified Public Accountants
Additional notes: Due to security arrangements, the last date for registration will be Wednesday, July 16, 2003. Registrations submitted after this date will not be accepted.

Meeting Summary

Agenda

2003 07 IAASB Highlights (102.5 KB)

Agenda

Revised Timetable for Public - Version 2 (938.5 KB)

Agenda Papers

Agenda Item 10, Materiality

Pages 1005 to 1010 - Agenda Item 10 - Audit Materiality C (179.27 KB)
Pages 1011 to 1024 - Agenda Item 10-A - Proposed Exposure (173.19 KB)
Pages 1025 to 1028 - Agenda Item 10-B - Copy of Audit Mate (130.8 KB)

Agenda Item 11, Estimates

Pages 1029 to 1030 - Agenda Item 11 - Accounting Estimates (161.98 KB)
Pages 1031 to 1040 - Agenda Item 11-A - Accounting Estimat (184.65 KB)
Pages 1041 to 1066 - Agenda Item 11-B - Accounting Estimat (260.81 KB)

Agenda Item 12, Planning

Pages 1071 to 1072 - Agenda Item 12 - Planning Cover Shee (137.83 KB)
Pages 1073 to 1076 - Agenda Item 12-A - Planning - Issues (149.26 KB)
Pages 1077 to 1088 - Agenda Item 12-B - ISA 300 Planning t (192.46 KB)

Agenda Item 13, Proposed INTOSAI/IAASB Memo of Understanding

Pages 1091 to 1092 - Agenda Item 13 - Proposed INTOSAI IAA (170.33 KB)
Pages 1093 to 1100 - Agenda Item 13-A - Proposed INTOSAI I (185.53 KB)

Agenda Item 14, Group Audits

Pages 1101 to 1104 - Agenda Item 14 - Group Audits (Cover) (176.05 KB)
Pages 1105 to 1110 - Agenda Item 14-A - Group Audits - Matters for Consideration by the IAASB (192.97 KB)
Pages 1111 to 1114 - Agenda Item 14-B - Group Audits - Division of Responsibitlity - Summary of National Practices (146.33 KB)

Agenda Item 2, Documentation

Pages 771 to 772 - Agenda Item 2 - Documentation (Cover Sheet) (159.1 KB)
Pages 773 to 782 - Agenda Item 2-A - Revision of ISA 230, Documentation - Issues Paper (210.79 KB)

Agenda Item 3, International Convergence

Pages 405 to 438 Agenda Item 3-C Preface Comments Received and Proposed Disposition (395.16 KB)
Pages 783 to 784 - Agenda Item 3 - Proposed Policy Statement - International Convergence (Cover Sheet) (173.59 KB)
Pages 785 to 788 - Agenda Item 3-A - Proposed Policy Statement - International Convergence (148.19 KB)

Agenda Item 4, Translation of IAASB Pronouncements

Pages 789 to 790 - Agenda Item 4 - Proposed Policy Statement - Translating IAASB Pronouncements (Cover Sheet) (178.22 KB)
Pages 791 to 794 - Agenda Item 4-A - Translating IAASB Pronouncements - Issues Paper (134.68 KB)
Pages 795 to 802 - Agenda Item 4-B - Proposed Policy Statement - Translating IAASB Pronouncements (158.57 KB)

Agenda Item 5, Bold Lettering

Pages 803 to 804 - Agenda Item 5 - Proposal for Improving the Clarity of IAASB Standards (Cover Sheet) (167.75 KB)
Pages 805 to 812 Agenda Item 5-A Improving the Clarity of IAASB Standards (234.83 KB)
Pages 813 to 828 - Agenda Item 5-A - Appendix I - ISA 545, Auditing Fair Value Measurements and Disclosures (234.4 KB)
Pages 829 to 8838 - Agenda Item 5-A - Appendix II - ISA 570, Going Concern (205.52 KB)

Agenda Item 6, Preface

Pages 839 to 840 - Agenda Item 6 - Preface (Cover Sheet) (192.33 KB)
Pages 841 to 850 - Agenda Item 6-A - Preface -Issues Paper (266.51 KB)
Pages 851 to 858 - Agenda Item 6-B - Proposed Revised Pref (190.78 KB)
Pages 859 to 866 - Agenda Item 6-C - Proposed Revised Preface (Clean) (174.25 KB)
Pages 867 to 898 Agenda Item 6-D Preface Comments Re (357.34 KB)

Agenda Item 7, Auditor's Report on Financial Statements

Pages 899 to 904 - Agenda Item 7 - Auditor's Report on Financial Statements (Cover Sheet) (225.95 KB)
Pages 905 to 912 - Agenda Item 7-A - Proposed Revisions to ISA 200 (206.72 KB)
Pages 913 to 914 - Agenda Item 7-B - Proposed Revisions to ISA 210 (138.05 KB)
Pages 915 to 926 - Agenda Item 7-C - Proposed New ISA 700 (217.98 KB)
Pages 927 to 928 - Agenda Item 7-D - Proposed New ISA 701 (116.77 KB)
Pages 929 to 934 - Agenda Item 7-E- Proposed Revisions to (169.92 KB)
Pages 935 to 936 - Agenda Item 7-F - Proposed Revisions to (115.93 KB)
Pages 937 to 938 - Agenda Item 7-G - Proposed Revisions to (118.87 KB)
Pages 939 to 948 - Agenda Item 7-H - Summary of Decisions on Key Issues (292.23 KB)

Agenda Item 8, Audit Risk

Pages 949 to 950 - Agenda Item 8 - Audit Risk Model (Cover Sheet) (161.3 KB)
Pages 951 to 968 - Agenda Item 8-A - ARM - Significant Iss (229.14 KB)

Agenda Item 9, Fraud

Pages 969 to 970 - Agenda Item 9 - Fraud Cover Sheet (149.88 KB)
Pages 971 to 1004 - Agenda Item 9-A - Proposed Fraud Expos (321.97 KB)

Agenda

Revised Timetable for Public - Version 2 (938.5 KB)

Minutes of Previous Meeting

Pages 753 to 766 - Agenda Item 1-B - Minutes of the Public Session of the Meeting Held on May 11-13, 2003 (New York) (279.61 KB)

Minutes

2003 07 New York Public Session - Approved (130.41 KB)
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