Dec 5 - 9, 2016
New York, USA
Meeting Summary
IAASB Podcast
IAASB Board Meeting - December 9 2016 - Podcast
(26.57 MB)
0:00 to 0:38 Introduction
0:38 to 2:22 Chairman’s overview
2:22 to 5:22 ISA 540
5:22 to 9:07 ISA 315 (Revised)
9:07 to 21:15 Enhancing Audit Quality - Group Audits and Quality Control
21:15 to 26:43 2017-2018 Work Plan consultation, changes in IAASB members
26.43 to 28:47 Closing remarks and next meeting
Meeting Highlights
Agenda
Agenda Timetable
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - ISA 540
Agenda Item 3 - Innovation
Agenda Item 4 (Supplement) - Work Plan 2017-2018 and Strategic Objectives
Agenda Item 4 - Work Plan 2017-2018 and Strategic Objectives
Agenda Item 5 - Professional Skepticism
Agenda Item 6 - Quality Control - Quality Management
Agenda Item 7 - Quality Control- EQCR
Agenda Item 8 - Quality Control (ISA 220)
Agenda Item 9 - Group Audits and Quality Control Project Proposal
Agenda_Item_10 - ISA 315
Agenda_Item_11-IASB Liaison
Minutes
Updated Agenda
Updated Agenda Items
Audio
Discussion held on December 5, 2016 AM Session
IAASB Board Meeting- December 5 2016 AM Session
(185.49 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Close-off and Issues)
Discussion held on December 5, 2016 PM Session
IAASB Board Meeting - December 5 2016 - PM Session Part 2
(81.68 MB)
Agenda Item 2 – ISA 540 (Close-off and Issues)
Agenda Item 3 – Innovation Update
Discussion held on December 6, 2016 AM Session
IAASB Board Meeting - December 6 2016 - AM Session Part 2
(113.24 MB)
Agenda Item 4 – Work Plan 2017‒2018 (Approval)
Agenda Item 6 – Quality Control – QMA (Issues)
Discussion held on December 6, 2016 PM Session
IAASB Board Meeting - December 6 2016 - PM Session Part 2
(98.21 MB)
Agenda Item 7 – Quality Control – Other (Issues)
Agenda Item 8 – Quality Control – ISA 220 (Issues)
Discussion held on December 7, 2016 AM Session
IAASB Board Meeting - December 7 2016 - AM Session
(23.41 MB)
Agenda Item 9 – Quality Control and Group Audits Project Proposal (Approval)
Agenda Item 3 – Innovation Update (continued)
Agenda Item 5 – Professional Skepticism (Discussion)
Discussion held on December 8, 2016 AM Session
IAASB Meeting - December 8 2016 - AM Session
(146.6 MB)
Agenda Item 10 – ISA 315 (Issues)
Discussion held on December 8, 2016 PM Session
IAASB Meeting - December 8 2016 - PM Session
(91.34 MB)
Agenda Item 11 – IASB Update
Discussion held on December 9, 2016 AM Session
IAASB Board Meeting - December 9 2016 - AM Session
(163.2 MB)
Agenda Item 2 – ISA 540 (Close off and Issues)
Agenda Item 4 – Work Plan 2017-2018 (Approval)
Recap