IAASB Quarterly Board Meeting – June 15-19, 2009 (Lisbon, Portugal)

Jun 15 - 19, 2009
Lisbon, Portugal
Tiara Park Atlantic - Lisbon
Additional notes: Meeting Room Coimbra B

Meeting Summary

2009 06 IAASB Highlights (104.5 KB)

Agenda

Timetable for Public - Lisbon - FINAL (70.96 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 1 Introduction and Opening Remarks (Cover Sheet) (72 KB)
Agenda Item 1-A Draft Minutes of March 2009 Public Session Mark-up (103.94 KB)
Agenda Item 1-B Draft Minutes of March 2009 Public Session Clean (129.99 KB)

Agenda Item 2 – Assurance on Controls at a Service Org

Agenda Item 2 - Assurance Reports on Controls at a Service Organization Cover Sheet (80.1 KB)
Agenda Item 2-A - ISAE 3402 - IAASB Task Force Recommendations dated June 2009 (54.7 KB)
Agenda Item 2-B - Draft ISAE 3402 dated June 2009 Showing Changes from Exposure Draft (236.87 KB)
Agenda Item 2-C - Draft ISAE 3402 dated June 2009 (169.97 KB)

Agenda Item 3 - Impact Analysis

Agenda Item 3 - Impact Analysis Cover Sheet (99.27 KB)
Agenda Item 3-A - Impact Analysis - Proposed Impact Analyses Guidance (133.97 KB)
Agenda Item 3-B - Impact Analysis - Illustrative Example (39.24 KB)

Agenda Item 4 - INTOSAI Presentation

Agenda Item 4 - INTOSAI Presentation (765.84 KB)

Agenda Item 5 - ISAE 3000

Agenda Item 5 - ISAE 3000 Cover Sheet (74.16 KB)
Agenda Item 5-A - ISAE 3000 - Issues and IAASB Task Force Proposals dated June 2009 (60.61 KB)
Agenda Item 5-B - ISAE 3000 - Staff-Prepared Mapping of Extant ISAE 3000 to ISA Objectives (105.53 KB)
Agenda Item 5-C - ISAE 3000 - Staff Adaptation of Requirements from ISAs (225.28 KB)

Agenda Item 6 - Clarity ISA Implementation Monitoring

Agenda Item 6 - Clarity ISA Implementation Monitoring Cover Sheet (70.53 KB)
Agenda Item 6-A - Clarity ISA Implementation Monitoring - Issues and TF Proposals June 2009 (63.43 KB)
Agenda Item 6-B - Clarity ISA Implementation Monitoring - Draft Questionnaire for Countries (31.2 KB)
Agenda Item 6-C - Clarity ISA Implementation Monitoring - Draft Questionnaire for Audit Firms (16.07 KB)

Agenda Item 7 - Assurance on a GHG Statement

Agenda Item 7 - Assurance on a GHG Statement Cover Sheet (197.21 KB)
Agenda Item 7-A - Assurance on a GHG Statement - Issues and IAASB Task Force Proposals June 2009 (51.61 KB)
Agenda Item 7-B - Assurance on a GHG Statement - Draft ISAE 3410 dated June 2009 (162.45 KB)
Agenda Item 7-C - Assurance on a GHG Statement - Adaptation of ISA 520 Requirements (17.48 KB)
Agenda Item 7-D - Assurance on a GHG Statement - December 2008 IAASB Issues Paper (136.55 KB)

Agenda Item 8 - ISRE 2400-ISRS 4410

Agenda Item 8 - ISRE 2400-ISRS 4410 - Issues and IAASB Task Force Proposals dated June 2009 (102.55 KB)

Agenda Item 9 - Complex Financial Instruments

Agenda Item 9 - Complex Financial Instruments - IAASB Project Proposal (209.08 KB)

Agenda Item10 - IAASB Rapid Response Mechanism

Agenda Item 10 - IAASB Rapid Response Mechanism (94.44 KB)
Agenda Item 10-A - External Confirmations Staff Audit Practice Alert (81.33 KB)

Minutes

2009 06 Lisbon (Public Session) - Approved (138.81 KB)

Audio

mon-am 1 (90.97 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 18.28 minutes) Agenda Item 2 - ISAE 3402 (Run time: 3 hours, 6.0 minutes)
mon-pm (88.69 MB)
Agenda Item 2 - ISAE 3402 (Run time: 1 hour, 26.08 minutes) Agenda Item 3 - Impact Analysis (Run time: 54.05 minutes) Agenda Item 4 - INTOSAI Update (Run time: 51.29 minutes)
thurs-am (29.09 MB)
Opening Remarks (Run time: 2.14 minutes) Monitoring Group Review - Update (Run time: 15.15minutes) ISA 700 Research - Update (Run time: 15.00 minutes) IAAER - Update (Run time: 3.55 minutes) Closing Comments (Run time: 2:00 minutes)
tues-am (93.05 MB)
Opening Remarks (Run time: 2.40 minutes) Agenda Item 5 - ISAE 3000 (Run time: 1 hour, 57.00 minutes) Agenda Item 8 - ISRE 2400/ ISRS 4410 (Run time: 1 hour, 21.15 minutes)
tues-pm-1 (31.42 MB)
Agenda Item 8 - ISRE 2400/ ISRS 4410 (Run time: 1 hour, 02.15 minutes)
tues-pm-2 (65.1 MB)
Agenda Item 7 - Emissions Assurance (Run time: 1 hour, 17.00 minutes) PIOB Remarks (Run time: 1.21 minutes)
wed-am (96.83 MB)
Opening Remarks (Run time: 2.30 minutes) Agenda Item 6 - Implementation Monitoring (Run time: 1 hour, 41.00 minutes) Agenda Item 9 - Complex Financial Instruments (Run time: 55.22 minutes) Presentation by IAASB Member - Pakistan (Run time: 40.09 minutes)
wed-pm (58.44 MB)
Agenda Item 7 - Emissions Assurance (Run time: 52.00 minutes) Agenda Item 10 - Rapid Response (Run time: 52.14 minutes) Agenda Item 10-A - External Confirmations (Run time: 15.27 minutes) Closing Remarks (Run time: 2.16 minutes)
Observer Registration Form
All fields below are required.

Trouble registering? Email us