IAASB Mid-Quarter Board Meeting - October 12-17, 2003 (Tokyo, Japan)

Oct 12 - 17, 2003
Tokyo
The Japanese Institute of Certified Public Accountants
Additional notes: Hotel accommodation is as follows: Akasaka Prince Hotel 1-2, Kioi-cho, Chiyoda-ku, Tokyo 102-8585, Japan Telephone 81-3-3234-1111 Fax: 81-3-3262-5163 Rates quoted are as follows: Single (one person) ¥19,000 Double (two people) ¥24,000

Meeting Summary

Agenda

2003 10 IAASB Highlights (98.5 KB)

Agenda

Timetable for Public (940 KB)

Agenda Papers

Agenda

Timetable for Public (940 KB)

Assurance Engagements

Pages 1145 to 1152 - Agenda Item 2 - Assurance (Cover sheet) (254.61 KB)
Pages 1153 to 1172 - Agenda Item 2-A - Assurance Framework (mark-up version) (240.06 KB)
Pages 1173 to 1192 - Agenda Item 2-B - ISAE 2000 (mark-up version) (257.4 KB)
Pages 1193 to 1208 - Agenda Item 2-C - Assurance Framework (clean version) (209.18 KB)
Pages 1209 to 1226 - Agenda Item 2-D - ISAE 2000 (clean version) (229.39 KB)
Pages 1227 to 1232 - Agenda Item 2-E - Explanatory Memorandum (162.6 KB)

Audit of Group Financial Statements

Pages 1511 to 1514 - Agenda Item 8 - Group Audits - Cover Sheet (215.11 KB)
Pages 1515 to 1546 - Agenda Item 8-A - Group Audits - Proposed IAPS (326.51 KB)
Pages 1547 to 1548 - Agenda Item 8-B - Group Audits - Proposed Section on Division of Responsibility (151.98 KB)

Audit Risk

Pages 1549 to 1550 - Agenda Item 9 - Audit Risk (Cover Sheet) (163.75 KB)
Pages 1551 to 1562 - Agenda Item 9-A - Audit Risk - Significant Changes (218.02 KB)
Pages 1563 to 1570 - Agenda Item 9-B - ISA 200 Audit Risk Revison (Marked) (179.76 KB)
Pages 1571 to 1578 - Agenda Item 9-C - ISA 200 Audit Risk Revision (Clean) (168.41 KB)
Pages 1579 to 1590 - Agenda Item 9-D - ISA Audit Evidence (Marked) (206.57 KB)
Pages 1591 to 1600 - Agenda Item 9-E - ISA Audit Evidence (Clean) (173.23 KB)
Pages 1601 to 1652 - Agenda Item 9-F- ISA Understanding the Entity (Marked) (493.5 KB)
Pages 1653 to 1696 - Agenda Item 9-G - ISA Understanding the Entity (Clean) (345.01 KB)
Pages 1697 to 1718 - Agenda Item 9-H - ISA The Auditor's Procedures in Response to Assessed Risks (Marked) (285.18 KB)
Pages 1719 to 1738 - Agenda Item 9-I - ISA The Auditor's Procedures in Response to Assessed Risks (Clean) (245.8 KB)

Auditor's Report on General Purpose Financial Statements

Pages 1233 to 1236 - Agenda Item 3 - Auditor's Report (Cover Sheet) (228.41 KB)
Pages 1237 to 1258 - Agenda Item 3-A - Revised ISA 200 (334.94 KB)
Pages 1259 to 1264 - Agenda Item 3-B - Revised ISA 210 (188.71 KB)
Pages 1265 to 1296 - Agenda Item 3-C - New ISA 700 (334.19 KB)
Pages 1297 to 1302 - Agenda Item 3-D - New ISA 701 (229.05 KB)
Pages 1303 to 1312 - Agenda Item 3-E - Revised ISA 560 (203.67 KB)
Pages 1313 to 1314 - Agenda Item 3-F - Revised ISA 580 (151.5 KB)
Pages 1315 to 1316 - Agenda Item 3-G - Revised ISA 800 (148.31 KB)

Clarity of IAASB Standards

Pages 1739 to 1740 - Agenda Item 10 - Clarity of IAASB Standards (Cover Sheet) (175.38 KB)
Pages 1741 to 1754 - Agenda Item 10-A - Issues Paper - Project Objectives, Proposed Drafting Convention and Implementation Plan (220.02 KB)

Documentation

Pages 1317 to 1318 - Agenda Item 4 - Documentation (Cover) (156.42 KB)
Pages 1319 to 1334 - Agenda Item 4-A - ISA 230 Issues Paper (204.48 KB)
Pages 1335 to 1342 - Agenda Item 4-B - ISA 230 - Preliminary Draft (157.19 KB)

Previous Minutes

Pages 1121 to 1140 - Agenda Item 1-B - Minutes 2003 07 New York (Public Session) (246.7 KB)
Pages 1121 to 1140 - Agenda Item 1-B - Minutes 2003 07 New York (Public Session) Revised (225.48 KB)

Proposed INTOSAI/IAASB Memorandum of Understanding

Pages 1501 to 1502 - Agenda Item 7 - INTOSAI IAASB Memorandum of Understanding - Cover Sheet (177.13 KB)
Pages 1503 to 1510 - Agenda Item 7-A - INTOSAI IAASB Memorandum of Agreement (170.6 KB)

Proposed Policy Statement - Translation

Pages 1489 to 1490 - Agenda Item 6 - Proposed Policy Statement - Translation (Cover Sheet) (179.37 KB)
Pages 1491 to 1492 - Agenda Item 6-A - Translation - Issue Paper (138.02 KB)
Pages 1493 to 1500 - Agenda Item 6-B - Translation - Proposed Policy Statement (163.55 KB)

Special Considerations in the Audit of Small Entities

Pages 1343 to 1344 - Agenda Item 5 - Proposed Amendments to IAPS 1005 - Cover Sheet (173.36 KB)
Pages 1345 to 1352 - Agenda Item 5-A - Proposed Amendments to IAPS 1005 - Issues Paper (219.54 KB)
Pages 1353 to 1382 - Agenda Item 5-B - Proposed Amendments to IAPS 1005 - Mark-up (329.49 KB)
Pages 1383 to 1400 - Agenda Item 5-C - Proposed Amendments to IAPS 1005 - Clean (271.31 KB)
Pages 1401 to 1488 - Agenda Item 5-D - Compilation of Comments Recieved and Staff's Disposition of Comments (556.53 KB)

Minutes

2003 10 Tokyo Public Session - Approved (112.32 KB)
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