IAASB Quarterly Board Meeting - June 14-23, 2021

Jun 14 - 23, 2021

Meeting Summary

Meeting Highlights

IAASB June 2021 Meeting Highlights (74.08 KB)

Agenda

IAASB June 2021 Meeting Timetable (103.26 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20210614-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (92.89 KB)
20210614-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for March 2021-(Clean) (127.46 KB)
20210614-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for March 2021-(Marked) (129.24 KB)
20210614-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meetings Held on April 21-22 2021 (Clean) (81.03 KB)
20210614-IAASB-Agenda Item 1-D-Draft Public Minutes of the Virtual Meetings Held on April 21-22 2021 (Marked) (81.49 KB)
20210614-IAASB-Agenda Item 1-E-Draft Public Minutes of the Virtual Meetings Held on May 10-11 2021 (Clean) (82.11 KB)
20210614-IAASB-Agenda Item 1-F-Draft Public Minutes of the Virtual Meetings Held on May 10-11 2021 (Marked) (83.13 KB)

Agenda Item 2 - Audits of Less Complex Entities (Updated)

20210614-IAASB-Agenda Item 2-A (Updated for 23 June) - Draft ISA for LCE Full (FINAL)(Posted June 22) (1.26 MB)
20210614-IAASB-Agenda Item 2-A (Updated) - Draft ISA for LCE (Excluding Part 9) (1.6 MB)
20210614-IAASB-Agenda Item 2-A (Updated) - Draft ISA for LCE (Part 9) (232.85 KB)
20210614-IAASB-Meeting-Agenda Item 2-C- (Updated) Supplemental Guidance for the Authority of the Standard (251.57 KB)
20210614-IAASB-Supplement 1 to Agenda Item 2 (Updated)- ISA for LCE Definitions (167.59 KB)
20210614-IAASB-Supplement 1 to Agenda Item 2 (Updated)- ISA for LCE Definitions (Posted June 22) (167.65 KB)
20210614-IAASB-Updated Agenda Item 2-D - LCE- Preface Conforming Amendments (Final)(Posted June 22) (43.27 KB)
20210615-IAASB-Meeting-Supplement 2 to Agenda Item 2- Draft Supplemental Guidance on Auditor Reporting (173.46 KB)

Agenda Item 2 - Audits of Less Complex Entities

20210614-IAASB-Agenda Item 2 -LCE Issues Final (332.24 KB)
20210614-IAASB-Agenda-Item-2-A-Draft-ISA-for-LCE (2.51 MB)
20210614-IAASB-Agenda-Item-2-B1-Proportionality Mapping Draft ISA for LCE - Document 1 (Final) (1.38 MB)
20210614-IAASB-Agenda-Item-2-B2-Proportionality Mapping Draft ISA for LCE - Document 2 (Final) (2.03 MB)
20210614-IAASB-Agenda-Item-2-C-Supplemental Guidance for the Authority of the Standard (Final) (211.6 KB)
20210614-IAASB-Agenda-Item-2-D - LCE- Preface Conforming Amendments Final (40.62 KB)
20210614-IAASB-Supplement 1 to Agenda Item 2 - ISA for LCE Definitions (102.7 KB)

Agenda Item 3 - Fraud

20210615-IAASB-Agenda Item 3 - Fraud - Issues Paper (Final) (318.07 KB)
20210615-IAASB-Agenda Item 3-A - Fraud Presentation (990.4 KB)

Agenda Item 4 - ISA 600

20210614-Agenda Item 4 -ISA 600-Issues Paper (255.77 KB)
20210614-Agenda Item 4-A-Explanation Significant Changes (144.03 KB)
20210614-Agenda Item 4-B-Summary Respondents' Comments Task Force Views Recommendations (381.63 KB)
20210614-Agenda Item 4-C-Proposed ISA 600 (Revised)-Marked (475.89 KB)
20210614-Agenda Item 4-D-Proposed ISA 600 (Revised)-Clean (413.74 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.1-Q2 NVivo Report-Respondent Comment (105.98 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.2-Q3 NVivo Report-Respondent Comment (153.98 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.3-Q5 NVivo Report-Respondent Comment (138.48 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.4-Q7 NVivo Report-Respondent Comment (304.29 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.5-Q8(c) NVivo Report-Respondent Comment (270.13 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.6-Q9 NVivo Report-Respondent Comment (119.41 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement A.7-Q12 NVivo Report-Respondent Comment (250.86 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement B.1-B7 NVivo Summary Analysis (89.65 KB)
20210614-IAASB-Agenda Item 4-ISA 600-Supplement C-Proposed ISA 600 (Revised) in Traditional Format (326.89 KB)

Minutes

Approved Public Minutes of the Virtual Meeting for June 2021 (295.94 KB)

Audio

IAASB Board Meeting - June 14 2021 - Session 1 (19.94 MB)
Opening Remarks LCE Standard (Approval)
IAASB Board Meeting - June 14 2021 - Session 2 (18.96 MB)
LCE Standard (Approval)
IAASB Board Meeting - June 15 2021 - Session 3 (18.09 MB)
LCE Standard (Approval) Fraud (Issues)
IAASB Board Meeting - June 16 2021 - Session 4 (12.08 MB)
LCE Standard (Approval)
IAASB Board Meeting - June 17 2021 - Session 5 (18.12 MB)
ISA 600 (Revised) (Issues)
IAASB Board Meeting - June 18 2021 - Session 6 (13.37 MB)
ISA 600 (Revised) (Issues)
IAASB Board Meeting - June 23 2021 - Session 7 (14.77 MB)
LCE Standard (Approval)

Presentations

Agenda Item 2 - Audits of Less Complex Entities

Agenda-Item-2-LCE-Presentation (1.19 MB)

Agenda Item 3 - Fraud

Agenda-Item-3-A-Fraud-Presentation (990.41 KB)

Agenda Item 4 - ISA 600

Agenda-Item-4-ISA-600-Board-Presentation-final (955.01 KB)