IAASB Quarterly Board Meeting - December 9-12, 2024

Dec 9 - 12, 2024
New York, USA

Agenda

IAASB December 2024 Meeting Schedule (final)-UPDATED 1 (152.85 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20241209-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (212.06 KB)
20241209-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-September-2024 MARKED (360.83 KB)
20241209-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-September-2024 CLEAN (360.48 KB)
20241209-IAASB-Agenda Item J-A Draft-Minutes-of-the-Public-Joint IAASB-IESBA-Session-for-September-2024 (121.86 KB)

Agenda Item 2 - Going Concern

20241209-IAASB-Going Concern-Agenda Item 2 - Issues and Due Process (final) (456.88 KB)
20241209-IAASB-Going Concern-Agenda Item 2-A-Explanation of Changes (final) (179.46 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.1-Proposed ISA 570 (Revised 2024) Marked (final) (640.72 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.2-Proposed ISA 570 (Revised 2024) Clean (final) (625.04 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.3-Proposed ISA 570 (Revised 2024) Updated MARKED (final) (642.59 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.4-Proposed ISA 570 (Revised 2024) Updated CLEAN (final) (632.81 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.5-Proposed ISA 570 (Revised 2024) APPROVED (Marked) (631.63 KB)
20241209-IAASB-Going Concern-Agenda Item 2-B.6-Proposed ISA 570 (Revised 2024) APPROVED (Clean) (630.48 KB)
20241209-IAASB-Going Concern-Agenda Item 2-C - Conforming and Consequential Amendements (final) (678.16 KB)
20241209-IAASB-Going Concern-Agenda Item 2-C.1 - Conforming and Consequential Amendements [Updated] MARKED (final) (685.19 KB)
20241209-IAASB-Going Concern-Agenda Item 2-C.2 - Conforming and Consequential Amendements [Updated] CLEAN (final) (682.61 KB)
20241209-IAASB-Going Concern-Agenda Item 2-C.3 - Conforming and Consequential Amendments APPROVED (685.2 KB)
20241209-IAASB-Going Concern-Agenda Item 2-D.1 (Supplemental)-NVivo Question 17(b) (final) (180.31 KB)
20241209-IAASB-Going Concern-Agenda Item 2-D.2 (Supplemental)-Respondent Summary (final) (33.68 KB)
20241209-IAASB-Going Concern-Agenda Item 2-E (Supplemental)-Comparison ED-570 to ISA 570 (Revised 2024) (final) (314.93 KB)
20241209-IAASB-Going Concern-Agenda Item 2-F-Proposed ISA 570 (Revised 2024) - Targeted Revisions (final) 0 (153.13 KB)

Agenda Item 3 - Listed Entity & PIE

20241209-IAASB-PIE Track 2-Agenda Item 3 -Issues Paper and Due Process Consideration (560.65 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-A-Proposed Narrow Scope Amendments-marked from ED (569.53 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-B-Proposed Narrow Scope Amendments for ISA 570 (Revised 2024) (181.77 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-B.1-Proposed Narrow Scope Amendments for ISA 570 (Revised 2024) [Pre-Final] [Marked] (180.45 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-B.2-Proposed Narrow Scope Amendments for ISA 570 (Revised 2024) [Pre-Final] [Clean] (180.42 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-C-Proposed Narrow Scope Amendments (marked from extant) (521.48 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-C.1-Proposed Narrow Scope Amendments Targeted Revisions (167.32 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-C.2-Proposed Narrow Scope Amendments UPDATED (558.24 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-C.3-Proposed Narrow Scope Amendments [Pre-Final] [Marked] (538.6 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-C.4-Proposed Narrow Scope Amendments [Pre-Final] [Clean} (531.38 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-D-Proposed Narrow Scope Amendments (clean) (508.26 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.1 (Supplemental)-NVivo Question 3A (216.26 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.2 (Supplemental)-NVivo Question 3B (172.81 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.3 (Supplemental)-NVivo Question 3C (216.75 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.4 (Supplemental)-NVivo Question 3D (206.59 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.5 (Supplemental)-NVivo Question 3E (192.46 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.6 (Supplemental)-NVivo Question 4 (180.51 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.7 (Supplemental)-NVivo Question 6 (161.64 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.8 (Supplemental)-NVivo Question 7 (151.57 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-E.9 (Supplemental)-NVivo Question 8 (188.25 KB)
20241209-IAASB-PIE Track 2-Agenda Item 3-F-1-9 (Supplemental)-NVivo Questions 3A-3E,4,6,7,8 (61.52 KB)

Agenda Item 4 - Technology Position - Gap Analysis

20241209-IAASB-Agenda Item 4 -Technology Position - Gap Analysis-Cover Note (234.48 KB)
20241209-IAASB-Agenda Item 4-A-Technology Position - Gap Analysis (224.25 KB)

Agenda Item 5 - Audit Evidence & Risk Response

20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5 -Issues Paper (229.6 KB)
20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5-A-Proposed Project Proposal (Clean) (501.95 KB)
20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5-B-Proposed Project Proposal (Marked) (544.48 KB)
20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5-C-Proposed Project Proposal (Marked from Agenda Item 5-A) (784.44 KB)
20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5-D-Project Proposal (APPROVED) (MARKED FROM AGENDA ITEM 5-C) (516.77 KB)
20241209-IAASB-Audit Evidence Risk Response-Agenda Item 5-E-Project Proposal (APPROVED) (CLEAN) (513.06 KB)

Agenda Item 6 - Experts Narrow Scope Amendments

20241209-IAASB-Experts Narrow Scope Amendments-Agenda Item 6-Issues Paper (182.51 KB)

Agenda Item10 - Fraud

20241209-IAASB-Fraud-Agenda Item 10 -Issues Paper (633.34 KB)
20241209-IAASB-Fraud-Agenda Item 10-A-Explanation of Significant Deliberations and Changes (305.14 KB)
20241209-IAASB-Fraud-Agenda Item 10-B-Proposed ISA 240 (Revised) (Marked) (885.26 KB)
20241209-IAASB-Fraud-Agenda Item 10-C-Proposed ISA 240 (Revised) (Clean) (828.59 KB)
20241209-IAASB-Fraud-Agenda Item 10-D-Conforming and Consequential Amendments (500.05 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.1 (Supplemental)-NVivo Question 2 (404.84 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.2 (Supplemental)-NVivo Question 6 (251.07 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.3 (Supplemental)-NVivo Question 7 (261.57 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.4 (Supplemental)-NVivo Question 8 (252.97 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.5 (Supplemental)-NVivo Question 9 (254.56 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.6 (Supplemental)-NVivo Question 10 (682.24 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.7 (Supplemental)-NVivo Question 11 (174.28 KB)
20241209-IAASB-Fraud-Agenda Item 10-E.8 (Supplemental)-NVivo Question 12 (225.31 KB)
20241209-IAASB-Fraud-Agenda Item 10-F.1 to 10-F.8 (Supplemental)-Respondent Summary Sheet (111.42 KB)

Agenda Item11 - Due Process

20241209-IAASB-Going Concern-Agenda Item 11.1 - Due Process - ISA 570 (Revised 2024) (final) (192.25 KB)
20241209-IAASB-PIE Track 2-Agenda Item 11.2-Due Process-Proposed Narrow Scope Amendments (200.02 KB)

Presentations

Agenda Item 2 - Going Concern-Presentation (3.81 MB)
Agenda Item 3 - Listed Entity & PIE-Presentation (4.16 MB)
Agenda Item 4 - Technology Position Gap Analysis Presentation (862.38 KB)
Agenda Item 5 - Audit Evidence and Risk Response Presentation (11.64 MB)
Agenda Item10 - Fraud Presentation (3.6 MB)