Jun 21 - 24, 2016
New York, USA
Meeting Summary
IAASB Podcast
IAASB June 2016 Meeting Highlights Audio Podcast
(35.04 MB)
IAASB Technical Director Kathleen Healy hosts the June 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Brendan Murtagh, Rich Sharko, Bob Dohrer, Megan Zietsman, and Merran Kelsall to discuss key activities and events from the board's June 21-24, 2016, meeting in New York.
:13 – Introduction
:40 – Chairman’s opening remarks
2:31 – NOCLAR
4:07 – Professional skepticism
6:31 – ISA 540 update
8:42 – Data analytics
10:32 – ISA 315 (Revised)
12:11 – Invitation to Comment
19:48 – Work plan 2017-2018
21:00 – “Supporting Credibility and Trust”
22:47 – Agreed-upon procedures
23:47 – Next meeting
Meeting Highlights
Agenda
Agenda Timetable
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks (Word Version)
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - Professional Skepticism
Agenda Item 3 - NOCLAR (Word version)
Agenda Item 3 - NOCLAR
Agenda Item 4 - IAASB Consultation on Work Plan for 2017-2018 and Strategic Objectives
Agenda Item 5 - ISA 540
Agenda Item 6 - Invitation to Comment
Agenda Item 7 - ISA 315 (Revised)
Agenda Item 8 - Data Analytics
Agenda Item 9 - IESBA-IAASB Coordination
Agenda Item 10 - Agreed-Upon Procedures
Agenda Item 11 - Integrated Reporting
Agenda Item 12 - NOCLAR Due Process
Minutes
Audio
Discussion held on June 21, 2016 AM Session
IAASB Board Meeting June 21 2016 AM Session - Part 2
(126.24 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – Professional Skepticism (Discussion)
Agenda Item 3 – NOCLAR (Approval)
Discussion held on June 21, 2016 PM Session
IAASB Board Meeting June 21 2016 PM Session
(124.2 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 4 – Invitation to Comment (ITC) (Discussion)
Discussion held on June 22, 2016 AM Session
IAASB Board Meeting June 22 2016 AM Session
(185.67 MB)
Agenda Item 5 – ISA 540 (Issues)
Discussion held on June 22, 2016 PM Session
IAASB Board Meeting June 22 2016 PM Session
(136.41 MB)
Agenda Item 5 – ISA 540 (Issues)
Agenda Item 6 – Strategy and Work Plan (Approval)
Discussion held on June 23, 2016 AM Session
IAASB Board Meeting June 23 2016 AM Session - Part 2
(108.98 MB)
Agenda Item 7 – ISA 315 (Revised) (Discussion)
Agenda Item 8 – Data Analytics (Discussion)
Discussion held on June 23, 2016 PM Session
IAASB Board Meeting June 23 2016 PM Session
(194.12 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 9 – IESBA Coordination
Agenda Item 10 – AUP (First Read of Discussion Paper)
Discussion held on June 24, 2016 AM Session
IAASB Board Meeting June 24 2016 AM Session
(154.45 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 11 – Integrated Reporting (Issuance of Discussion Paper)
Agenda Item 10 – AUP (First Read of Discussion Paper)
Agenda Item 4 – Strategy and Work Plan (Approval)
Chairman’s Closing Remarks