IAASB Mid-Quarter Board Meeting - October 19-21, 2005 (New York, United States)

Oct 19 - 21, 2005
New York
AICPA Offices
Additional notes: Guests must be named on Security's attendance list and must show photo identification to building's Security. Guests without photo identification will not be admitted to the building. Observer Registrations cannot be accepted after Wednesday, October 12th. Please note that there is limited space for Observers at this meeting and Registrations will be taken on a first-come first-served basis. Thank you.

Meeting Summary

2005_10_IAASB Meeting Highlights

2005 10 IAASB Highlight (145.5 KB)

Agenda

Timetable

Timetable for Public (501 KB)
Timetable for Public (80.67 KB)

Agenda Papers

Agenda Item 1 - Minutes

Pages 2265 to 2266 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet [1] (74.19 KB)
Pages 2267 to 2278 - Agenda Item 1-A - Draft Minutes 2005 09 New York Public Session (72.85 KB)

Agenda Item 2 - Estimates

Pages 1965 to 1968 - Agenda Item 2 - Proposed Revised ISA 540 Estimates Cover Sheet (214.08 KB)
Pages 1969 to 1986 - Agenda Item 2 A - Issues Paper ISA 540 (198.46 KB)
Pages 1987 to 2006 - Agenda Item 2B - Proposed Revised ISA 540 Estimates Clean (205.8 KB)
Pages 2007 to 2034 - Agenda Item 2 C- Proposed Revised ISA 540 Estimates Markup (273.08 KB)

Agenda Item 3 - Internal Control

Pages 2035 to 2036 - Agenda Item 3 - Project Proposal - Internal Control (Cover Sheet) (156.86 KB)
Pages 2037 to 2048 - Agenda Item 3 A - Internal Control Project Proposal (186.58 KB)

Agenda Item 4 - Clarity of IAASB Standards

2005 10 New York Public Session - Approved (83.45 KB)
Pages 2049 to 2052 - Agenda Item 4 - Clarity (Cover Sheet) (186.7 KB)
Pages 2053 to 2076 - Agenda Item 4-A - Proposed Clarity Explanatory Memorandum (178 KB)
Pages 2077 to 2080 - Agenda Item 4-B - Draft ED, Proposed Amendments to Preface (72 KB)
Pages 2081 to 2092 - Agenda Item 4-C - Draft ED, Redrafted ISA 500 (100.5 KB)
Pages 2093 to 2134 - Agenda Item 4-D - Draft ED, Redrafted ISA 240 (325.86 KB)
Pages 2135 to 2182 - Agenda Item 4-E - Draft ED, Redrafted ISA 315 (425.5 KB)
Pages 2183 to 2200 - Agenda Item 4-F - Draft ED, Redrafted ISA 330 (139.5 KB)
Pages 2201 to 2216 - Agenda Item 4-G - Draft ED, Redrafted ISA 300 (151 KB)

Agenda Item 5 - Materiality

Materiality - Original Exposure Draft[1] (121.06 KB)
Pages 2217 to 2218 - Agenda Item 5 - Materiality Cover Sheet (166.18 KB)
Pages 2219 to 2248 - Agenda Item 5-A - Significant Comments and TF Recommendations ED-ISA 320 (336.64 KB)
Pages 2249 to 2256 - Agenda Item 5-B - ISA 320, Materiality in Planning and Performing an Audit ED-text (146.26 KB)
Pages 2257 to 2264 - Agenda Item 5-C - ISA XXX, Identification and Evaluation of Misstatements ED-text (155.58 KB)

Agenda Item 6 - Letter to IAASB

Pages 2291 to 2292 - Agenda Item 6 - Practice Prblm Arising frm ISA 200, ISA 210 & Prpsd ISA 701 (83.95 KB)
Pages 2293 to 2295 - Agenda Item 6-A - Letter to IAASB from the Transnational Auditors Committee (38.39 KB)
Pages 2296 to 2297 - Agenda item 6-B Practice Problem Arising from ISA 200 (124.01 KB)
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