IAASB Mid-Quarter Board Meeting - October 25-27, 2006 (New York, United States)

Oct 25 - 27, 2006
New York
AICPA
Additional notes: Dear IAASB Participants, Observer Registrations are now closed for the October meeting. Important note: Guests must be on Security's attendance list and must show photo identification to building's Security each day. Guests without photo identification will not be admitted to the AICPA. Please contact me with any questions you may have. Many thanks. Best Regards, Sara Clark IAASB Executive Assistant International Federation of Accountants 545 5th Avenue, 14th Floor New York, NY 10017 PH: +1 212 286 9568 FX: +1 212 856 9420 saraclark@ifac.org www.ifac.org

Meeting Summary

IAASB_Meeting Highlights Final_Oct 2006

2006 10 IAASB Highlights Final (1.4 MB)

Agenda

Timetable

Timetable for Public - NYC (82.29 KB)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

Pages 2741 to 2742 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74.95 KB)
Pages 2743 to 2766 - Agenda Item 1-A - Draft 2006 09 Montreal Minutes Public Session (111.3 KB)
Pages 2767 to 2788 - Agenda Item 1-B - ISA 540 Revised - Approved Close Off Document (97.7 KB)

Agenda Item 2 - Material Weaknesses

Pages 2438 to 2445 - Agenda Item 2 - Material Weaknesses (111.28 KB)

Agenda Item 3 - Other Information

2006 10 New York Public Session - Approved (77.17 KB)
Pages 2447 to 2452 - Agenda Item 3 - Other Information - ED-ISA 720 Redrafted Cover Sheet (91.1 KB)
Pages 2453 to 2458 - Agenda Item 3-A - Other Information - ED-ISA 720 Redraft Clean (35.21 KB)
Pages 2459 to 2460 - Agenda Item 3-B - Other Info Dspstn of Prsnt Tense in Prpsd ISA 720 Rdrftd (23.63 KB)
Pages 2461 to 2466 - Agenda Item 3-C - Other Info - Mapping Document ISA 720 Redrafted (37.59 KB)

Agenda Item 4 - Materiality

Pages 2467 to 2470 - Agenda Item 4 - Materiality and Misstatements Cover Sheet (82.95 KB)
Pages 2471 to 2478 - Agenda Item 4-A - ISA 320 Materiality Revised and Redrafted (46.7 KB)
Pages 2479 to 2488 - Agenda Item 4-B - ISA 450 Misstatements Redrafted (64.24 KB)
Pages 2489 to 2498 - Agenda Item 4-C - ISA 320 Mapping Document (64.43 KB)
Pages 2499 to 2510 - Agenda Item 4-D - ISA 450 Mapping Document (76.68 KB)

Agenda Item 5 - Special Reports

Pages 2511 to 2512 - Agenda Item 5 - Special Reports Cover Sheet (88.29 KB)
Pages 2513 to 2518 - Agenda Item 5-A - Proposed Amended ISA 200 (34.03 KB)
Pages 2519 to 2526 - Agenda Item 5-B - Proposed Amended ISA 210 (43.83 KB)
Pages 2527 to 2546 - Agenda Item 5-C - Proposed Amended ISA 700 (84.24 KB)
Pages 2547 to 2458 - Agenda Item 5-D - Proposed Conforming Amendment to ISA 706 (21.65 KB)
Pages 2549 to 2566 - Agenda Item 5-E - Proposed ISA 800 (81.17 KB)

Agenda Item 6 - Clarity

Pages 2567 to 2568 - Agenda Item 6 - Redrafted ISA 240 Cover Sheet (84.26 KB)
Pages 2569 to 2606 - Agenda Item 6-A - Redrafted ISA 240 - Mark-up from Montreal (215.42 KB)

Agenda Item 7 - Written Representations

Pages 2607 to 2612 - Agenda Item 7 - Written Representations Cover sheet (98.59 KB)
Pages 2613 to 2626 - Agenda Item 7-A - Proposed ISA 580 Revised and Redrafted Clean (57 KB)
Pages 2627 to 2646 - Agenda Item 7-B - Proposed ISA 580 Revised and Redrafted (103.63 KB)

Agenda Item 8 - Communications

Pages 2647 to 2648 - Agenda Item 8 - Communications Cover Sheet (77.8 KB)
Pages 2649 to 2674 - Agenda Item 8-A - Communications Mark-up (154.5 KB)
Pages 2675 to 2700 - Agenda Item 8-B - Communications Clean (137.58 KB)

Agenda Item 9 - Experts

Pages 2701 to 2706 - Agenda Item 9 - Experts Cover Sheet (97.75 KB)
Pages 2707 to 2722 - Agenda Item 9-A - Experts Draft (78.54 KB)
Pages 2723 to 2740 - Agenda Item 9-B - Experts July draft (107.12 KB)

Agenda Item E - Executive Session - WORD VERSION

Pages 147 to 148 - Agenda Item E-4 - IASB Conceptual Framework (Cover Sheet) (498.5 KB)

Audio

FRIDAY AM 1 (83.98 MB)
Agenda Item 4 - Materiality (Run time: 10 minutes) Agenda Item 5 - Special Reports (Run time: 10 minutes) Agenda Item 9 - Experts (Run time: 53 minutes) Agenda Item 7 - Representations (Run time: 1 hour, 20 minutes) Agenda Item 3 - Other Information (Run time: 34 minutes)
FRIDAY PM (53.29 MB)
Agenda Item 3 - Other Information (Run time: 18 minutes) Work Program Presentation (Run time: 1 hour, 38 minutes) (Speakers: John Fogarty, Tom Ray, David Walker)
THURSDAY AM 1 (80.8 MB)
Agenda Item 8 - Communications (Run time: 34 minutes) Agenda Item 9 - Experts (Run time: 2 hours, 20 minutes)
THURSDAY PM 1 (78.33 MB)
Agenda Item 9 - Experts (Run time: 1 hour, 3 minutes) Agenda Item 2 - Material Weaknesses (Run time: 1 hour, 47 minutes)
WEDNESDAY AM 1 (86.38 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 4 minutes) Agenda Item 6 - Fraud (Run time: 18 minutes) Agenda Item 5 - Special Reports (Run time: 40 minutes) Agenda Item 7 - Representations (Run time: 2 hours, 4 minutes)
WEDNESDAY PM 1 (123.24 MB)
Agenda Item 7 - Representations (Run time: 56 minutes) Agenda Item 4 - Materiality (Run time: 1 hour, 28 minutes) Agenda Item 3 - Other Information (Run time: 2 hours, 2 minutes)