Mar 11 - 15, 2019
Toronto, Canada
Meeting Summary
IAASB Podcast
IAASB Board Meeting - March 15 2019 - Podcast
(2.87 MB)
00:14 – Introduction: Willie Botha, IAASB Technical Director
01:36 – ISA 600 (Revised): Len Jui, Task Force Chair and IAASB Member
03:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Deputy Chair
08:49 – Audits of Less Complex Entities: Roger Simnett, Task Force Chair and IAASB Member
12:31 – Emerging Forms of External Reporting, Audit Evidence (ISA 500), and Professional Skepticism: Willie Botha, IAASB Technical Director
17:09 – Observations and Reflections: Arnold Schilder, IAASB Chairman
21:57 - Closing Remarks: Willie Botha, IAASB Technical Director
Meeting Highlights (Word Version)
Meeting Highlights
Agenda
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - ISA 600
Agenda Item 3 - Conforming Amendments to Other Standards
Agenda Item 4 - ISA 315 (Revised)
Agenda Item 5 - Audits of Less Complex Entities
Agenda Item 6 - EER Assurance
Agenda Item 8 - Audit Evidence
Minutes
Audio
Discussion held during March 11, 2019
IAASB Board Meeting - March 11 2019 Part 3
(76.4 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 600 (Revised) (Discussion)
Agenda Item 3 - Conforming Amendments to Other Standards (Discussion)
Discussion held during March 12, 2019
IAASB Board Meeting - March 12 2019
(40.13 MB)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Discussion held during March 13, 2019
IAASB Board Meeting - March 13 2019
(21.5 MB)
Agenda Item 5 – Audits of Less Complex Entities (Discussion)
Discussion held during March 14, 2019
IAASB Board Meeting - March 14 2019
(45.44 MB)
Agenda Item 6 - Extended External Reporting (Discussion & Feedback)
Agenda Item 7 - Technology Presentation (Use of AI in Business)
Agenda Item 7 - Technology Presentation (Practical Perspectives on the Use of Data Analytics)
Agenda Item 8 - Audit Evidence (Discussion)
Discussion held during March 15, 2019
IAASB Board Meeting - March 15 2019
(19.28 MB)
Agenda Item 4 – ISA 315 (Revised) (Turnaround Document)
Agenda Item 5 – Audits of Less Complex Entities (Consultation Paper Turnaround)
Agenda Item 8 - Audit Evidence (Feedback)
Closing Remarks