Mar 13 - 17, 2017
Lima, Peru
Meeting Summary
IAASB Podcast
IAASB Board Meeting March 2017 Podcast
(33.39 MB)
0:00 to 1:03 Introduction
1:04 to 2:02 Chairman’s overview
2:14 to 5:43 ISA 315
5:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control
6:57 to 8:17 Professional Skepticism
8:20 to 12:17 ISA 540
12:18 to 16:27 SSB Coordination and SMP
16:28 to 17:58 Closing Remarks and next meeting
Meeting Highlights
Agenda
Agenda Timetable
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - ISA 540
Agenda Item 3 - IESBA Coordination
Agenda Item 4 - ISA 315
Agenda Item 5 - Professional Skepticism
Agenda Item 6 - Quality Control - EQCR
Agenda Item 7 - SMP / SME Audits
Agenda Item 8 - Data Analytics
Minutes
Updated Agenda
Audio
Discussion held on March 13, 2017 AM Session
IAASB Board Meeting March 13 2017 AM Session Part 2
(190.58 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Discussion)
Discussion held on March 13, 2017 PM Session
IAASB Board Meeting March 13 2017 PM Session Part 3
(55.15 MB)
Agenda Item 2 – ISA 540 (Discussion)
Agenda Item 3 – IESBA Coordination (Discussion)
Discussion held on March 14, 2017 AM Session
IAASB Board Meeting March 14 2017 AM Session Part 2
(169.67 MB)
Agenda Item 2 – ISA 540 (Discussion)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Discussion held on March 14, 2017 PM Session
IAASB Board Meeting March 14 2017 PM Session Part 2
(101.54 MB)
Agenda Item 4 – ISA 315 (Revised) (Discussion)
Agenda Item 5 – Professional Skepticism (Discussion)
Discussion held on March 15, 2017 AM Session
IAASB Board Meeting March 15 2017 AM Session
(172.96 MB)
Agenda Item 2 - ISA 540 (Approval)
Agenda Item 6 – Quality Control―EQCR (Issues)
Discussion held on March 15, 2017 PM Session
IAASB Board Meeting March 15 2017 PM Session Part 2
(101.58 MB)
Agenda Item 7 – SMP / SME Audits (Discussion)
Discussion held on March 16, 2017 AM Session
IAASB Board Meeting March 16 2017 AM Session
(79.1 MB)
Agenda Item 8 – Data Analytics (Video)
Discussion held on March 16, 2017 PM Session
IAASB Board Meeting March 16 2017 PM Session Part 2
(86.73 MB)
Agenda Item 2 – ISA 540 (Discussion)
Discussion held on March 17, 2017 AM Session
IAASB Board Meeting March 17 2017 AM Session Part 2
(154.77 MB)
Agenda Item 2 – ISA 540 (Approval of Conforming Amendments)
Recap
Executive Session