IAASB Mid-Quarter Board Meeting - July 9-13, 2007 (Warsaw, Poland)

Jul 9 - 13, 2007
Warsaw, Poland
The Westin Warsaw Hotel
Additional notes: Meeting Room: Copernicus II and III, 1st floor

Agenda

Timetable

Timetable for Public - Warsaw (83.78 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Pages 2435 to 2436 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74.39 KB)
Pages 2437 to 2464 - Agenda Item 1-A - April 2007 IAASB Meeting - Draft Minutes Public Session (121.48 KB)

Agenda Item 2 - Group Audits (ISA 600)

2007 07 IAASB Highlights (2.71 MB)
Pages 1501 to 1510 - Revised Agenda Item 2 - Group Audits Cover Memo (107.97 KB)
Pages 1511 to 1560 - Agenda Item 2-A - Proposed ISA 600 Revised and Redrafted Mark-up (299.92 KB)
Pages 1561 to 1606 - Agenda Item 2-B - Proposed ISA 600 Revised and Redrafted Clean (163.67 KB)
Pages 1607 to 1622 - Agenda Item 2-C - Draft Basis for Conclusions (70.12 KB)

Agenda Item 3 - Initial Engagements (ISA 510)

2007 07 Warsaw Public Session -Approved (107.97 KB)
Pages 1623 to 1628 - Agenda Item 3 - Initial Engagements (Cover Sheet) (87.73 KB)
Pages 1629 to 1638 - Agenda Item 3-A - Proposed ISA 510 (Redrafted) (Clean) (46.76 KB)
Pages 1639 to 1646 - Agenda Item 3-B - Proposed ISA 510 (Redrafted) (Mark-up) (51.8 KB)
Pages 1647 to 1650 - Agenda Item 3-C - ISA 510 - Present Tense Disposition (33.18 KB)
Pages 1651 to 1658 - Agenda Item 3-D - ISA 510 - Mapping Document (40.11 KB)

Agenda Item 4 - Terms of Audit Engagements (ISA 210)

Pages 1659 to 1662 - Agenda Item 4 - Terms of Audit Engagements (Cover Sheet) (80.98 KB)
Pages 1663 to 1680 - Agenda Item 4-A - Proposed ISA 210 (Redrafted) (Clean) (76.9 KB)
Pages 1681 to 1700 - Agenda Item 4-B - Proposed ISA 210 (Redrafted) (Mark-up ) (102.14 KB)

Agenda Item 5 - Quality Control (ISQC1 and ISA 220)

Pages 1701 to 1704 - Agenda Item 5- Quality Control (Cover Sheet) (82.57 KB)
Pages 1705 to 1734 - Agenda Item 5-A - Proposed ISQC1 (Redrafted) (Clean) (111.12 KB)
Pages 1735 to 1786 - Agenda Item 5-B - Proposed ISQC1 (Redrafted) (Mark-up) (212.21 KB)
Pages 1787 to 1804 - Agenda Item 5-C - Proposed ISQC1 (Redrafted)- Present Tense Disposition (84.14 KB)
Pages 1805 to 1838 - Agenda Item 5-D - Proposed ISQC1 (Redrafted) - Mapping Document (129.17 KB)
Pages 1839 to 1852 - Agenda Item 5-E - Proposed ISA 220 (Redrafted) (Clean) (59.98 KB)
Pages 1853 to 1866 - Agenda Item 5-F - Proposed ISA 220 (Redrafted) (Mark-up) (67.58 KB)
Pages 1867 to 1876 - Agenda Item 5-G - Proposed ISA 220 (Redrafted) - Present Tense Disposition (54.02 KB)
Pages 1877 to 1892 - Agenda Item 5-H - Proposed ISA 220 (Redrafted) - Mapping Document (69.2 KB)

Agenda Item 6 - Auditor's Reports ( ISA 700)

Pages 1893 to 1900 - Agenda Item 6- Auditor's Reports (Cover Memo) (105.24 KB)
Pages 1901 to 1928 - Agenda Item 6-A - Proposed ISA 700 (Redrafted) (Mark-up) (137.93 KB)
Pages 1929 to 1956 - Agenda Item 6-B - Proposed ISA 700 (Redrafted) (Clean) (111.24 KB)
Pages 1957 to 1968 - Agenda Item 6-C - Proposed Conforming Amendments to ISA 450 (Rev & Redraft) (59.9 KB)
Pages 1969 to 2044 - Agenda Item 6-D - Proposed ISA 700 (Redrafted)-Mapping Documents (364.46 KB)
Pages 2465 to 2472 - Agenda Item 6-E - Mapping Document - IAPS 1014 (56.32 KB)

Agenda Item 7 - Modifications (ISA 705/706)

Pages 2045 to 2048 - Agenda Item 7 - Modifications (Cover Sheet) (99.91 KB)
Pages 2049 to 2072 - Agenda Item 7-A - Proposed ISA 705 (Rev and Red) (Mark-up) (107.15 KB)
Pages 2073 to 2096 - Agenda Item 7-B - Proposed ISA 705 (Rev and Red) (Clean) (90.12 KB)
Pages 2097 to 2106 - Agenda Item 7-C - Proposed ISA 706 (Rev and Red) (Mark-up) (64.79 KB)
Pages 2107 to 2116 - Agenda Item 7-D - Proposed ISA 706 (Rev and Red) (Clean) (53.88 KB)
Pages 2117 to 2120 - Agenda Item 7-E - Main IAASB Comments (24.37 KB)

Agenda Item 8 - Special Reports (ISA 800)

Pages 2121 to 2124 - Agenda Item 8 - Special Reports (Cover Memo) (91.29 KB)
Pages 2125 to 2146 - Agenda Item 8-A - Proposed ISA 800 (Rev and Red) (Mark-up) (114.33 KB)
Pages 2147 to 2172 - Agenda Item 8-B - Proposed ISA 805 (Rev and Red) (Mark-up) (99.59 KB)
Pages 2173 to 2194 - Agenda Item 8-C - Proposed ISA 800 (Rev and Red) (Clean) (95.88 KB)
Pages 2195 to 2218 - Agenda Item 8-D - Proposed ISA 805 (Rev and Red) (Clean) (81.67 KB)
Pages 2219 to 2246 - Agenda Item 8-E - Proposed ISA 800 (Rev and Red)-Mapping Document (155.63 KB)
Pages 2247 to 2284 - Agenda Item 8-F- Proposed ISA 805 (Rev and Red)-Mapping Document (188.64 KB)

Agenda Item 9 - External Confirmations (ISA 505)

Pages 2285 to 2288 - Agenda Item 9 - External Confirmations (Rev and Red) (Cover Sheet) (93.19 KB)
Pages 2289 to 2298 - Agenda Item 9-A - Proposed ISA 505 (Rev and Red) (Clean) (57.04 KB)
Pages 2299 to 2318 - Agenda Item 9-B - Proposed ISA 505 (Rev and Red) (Mark-up) (128.19 KB)
Pages 2319 to 2320 - Agenda Item 9-C - Proposed Conforming Amendments (18.11 KB)
Pages 2321 to 2324 - Agenda Item 9-D - Proposed ISA 505 (Rev and Red) Comparison (28.53 KB)

Agenda Item10 - Audit Sampling (ISA 530)

Pages 2325 to 2330 - Agenda Item 10 - Audit Sampling (Cover Memo) (88.23 KB)
Pages 2331 to 2352 - Agenda Item 10-A - Proposed ISA 530 (Redrafted) (Mark-up from Feb) (111.84 KB)
Pages 2353 to 2366 - Agenda Item 10-B - Proposed ISA 530 (Redrafted) (Clean) (62.5 KB)
Pages 2367 to 2378 - Agenda Item 10-C - Proposed ISA 530 (Red) (Mark-up from extant ISA 530) (71.43 KB)
Pages 2379 to 2382 - Agenda Item 10-D - Proposed ISA 530 (Redrafted) - Present Tense Disposition (30.25 KB)
Pages 2383 to 2400 - Agenda Item 10-E - Proposed ISA 530 (Redrafted) - Mapping Document (79.58 KB)

Agenda Item11 - Experts (ISA 620)

Pages 2401 to 2402 - Agenda Item 11- Experts (Cover Sheet) (86.36 KB)
Pages 2403 to 2418 - Agenda Item 11-A - Proposed ISA 620 (Rev and Red) (Clean) (71.42 KB)
Pages 2419 to 2434 - Agenda Item 11-B - Proposed ISA 620 (Rev and Red) (Mark-up) (94.92 KB)

Audio

FRIDAY AM 6 (116.31 MB)
Agenda Item 8 - Special Reports (Run time: 28.43 minutes) Agenda Item 7 - Modifications (Run time: 38.09 minutes) Agenda Item 6 - Auditor's Report (Run time: 34.50 minutes) Agenda Item 10 - Audit Sampling (Run time: 1 hour, 21.26 minutes) Agenda Item 11 - Experts (Run time: 1 hour, 7.10 minutes)
FRIDAY PM 2 (57.45 MB)
Agenda Item 11 - Experts (Run time: 17.25 minutes) Agenda Item 10 - Audit Sampling (Paragraph 11) (Run time: 4 minutes) Agenda Item 3 - Initial Engagement (Update on appendix) (Run time: 4 minutes) Agenda Item 5 - Quality Control (Run time: 1 hour, 31 minutes) Closing comments (Run time: 5 minutes)
MONDAY AM 4 (93.81 MB)
Agenda Item 1- Introduction and Minutes (Run time: 9.06 minutes) Agenda Item 2 - Group Audits (Run time: 3 hours, 38.0 minutes)
MONDAY PM 4 (100.07 MB)
Agenda Item 9 - Confirmations (Run time: 2 hours, 2.53 minutes) Agenda Item 3 - Initial Engagements (Run time: 1 hour, 33.59 minutes)
THURSDAY AM 6 (37.75 MB)
Update on Thursday's agenda (Run time: 2.16 minutes) Agenda Item 4 - Terms of Engagements (Run time: 1 hour, 5.34 minutes)
THURSDAY PM 2 0 (63.71 MB)
Agenda Item 2 - Group Audits (Run time: 1 hour, 38. 30 minutes) Address by Arnold Schilder, PIOB (Run time: 13 minutes) Agenda Item 2 - Group Audits (Run time: 20 minutes) Agenda Item 11 Update (Run time: 7.22 minutes)
THURSDAY PM 5 (52.2 MB)
Agenda Item 4 - Terms of Engagements (Run time: 20.03 minutes) Agenda Item 3 - Initial Engagements (Run time: 1 hour, 32.31minutes)
TUESDAY AM 5 (78.91 MB)
Agenda Item 11 - Experts (Run time: 2 hours, 44.41 minutes) Agenda Item 5 - Quality Control (Run time: 5.81 minutes))
TUESDAY PM 5 (118.52 MB)
Agenda Item 5 - Quality Control (Run time: 2 hours, 26.16 minutes) Agenda Item 6 - Auditor's Report (Run time: 1 hour, 50.09 minutes)
WEDNESDAY AM 6 (85.38 MB)
Agenda Item 7 - Modifications (Run time: 1 hour, 26.13 minutes) Agenda Item 8 - Special Reports (Run time: 1 hour, 37.16 minutes)
WEDNESDAY PM 4 (64.66 MB)
IAPC/IAASB 100th Meeting Address and Updates (Run time: 5.50 minutes) ISA 700 (Auditor's Report) IFRS discussion (Run time: 1.54 minutes) Agenda Item 10 - Audit Sampling (Run time: 1 hour, 29 minutes) Strategy Review Update (Run time: 42 minutes)