Dec 7 - 11, 2015
New York, USA
IFAC Offices
Meeting Summary
IAASB Podcast
IAASB-December-2015-Meeting-Highlights
(41.1 MB)
IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York.
:05 – Introduction
:30 - Chairman's Overview
3:48 - Invitation to Comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits
7:30 - Professional Skepticism
11:15 - ISA 540
14:08 - Approval of ISA 810 (Revised)
15:52 – Other Presentations and Outreach Activities
19:11 - Closing Remarks
21:12 - Next Meeting
Meeting Highlights
Agenda
Agenda Timetable
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - Enhancing Audit Quality
Agenda Item 3 - ISA 810 Supplements
Agenda Item 3 - ISA 810
Agenda Item 4 - ISA 540
Agenda Item 5 - IASB Liaison
Agenda Item 6 - NOCLAR
Agenda Item 7 - Professional Skepticism
Agenda Item 8 - IAASB Timetable of Current Projects
Agenda Item 9 - ISA 810 Due Process
Minutes
Updated Agenda
Agenda Item 3B - ISA 810
Audio
Discussion held on December 07 AM Session
December 07 AM Session
(158.65 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – Invitation to Comment: Enhancing Audit Quality in the Public Interest – A focus on Professional Skepticism, Quality Control and Group Audits
Discussion held on December 07, 2015 PM Session
December 07 PM Session
(193.32 MB)
Agenda Item 2 – Invitation to Comment: Enhancing Audit Quality in the Public Interest – A focus on Professional Skepticism, Quality Control and Group Audits
Discussion held on December 08, 2015 AM Session
December 08 AM Session
(112.85 MB)
Agenda Item 3 – ISA 810
Discussion held on December 08, 2015 PM Session
December 08 PM Session
(178.8 MB)
Agenda Item 4 – ISA 540 (Project Proposal)
Agenda Item 2 – Invitation to Comment: Enhancing Audit Quality in the Public Interest – A focus on Professional Skepticism, Quality Control and Group Audits (Overview)
Agenda Item 5 – IASB Presentation
Discussion held on December 09, 2015 AM Session
December 09 AM Session
(179.15 MB)
Agenda Item 4 – ISA 540 (Project Update)
Agenda Item 6 – Presentation – Way Forward on IESBA’s NOCLAR Proposals
Discussion held on December 09, 2015 PM Session
December 09 PM Session
(93.86 MB)
Auditor Reporting Implementation Update
Chairman’s Remarks
Discussion held on December 10, 2015 AM Session
December 10 AM Session
(83.5 MB)
Agenda Item 7 – Professional Skepticism (Presentation)
Discussion held on December 10, 2015 PM Session
December 10 PM Session
(117.8 MB)
Agenda Item 2 – Invitation to Comment: Enhancing Audit Quality in the Public Interest – A focus on Professional Skepticism, Quality Control and Group Audits
Presentation from UK Financial Reporting Council
Discussion held on December 11, 2015 AM Session
December 11 AM Session
(101.03 MB)
Agenda Item 3 – ISA 810
Agenda Item 2 – Invitation to Comment: Enhancing Audit Quality in the Public Interest – A focus on Professional Skepticism, Quality Control and Group Audits (Overview)
Agenda Item 8 – Closing Remarks