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IAASB Quarterly Board Meeting - March 13-17, 2017 (Lima, Peru)

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

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

Presentations

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