IAASB Quarterly Board Meeting - September 18-21, 2023

Sep 18 - 21, 2023

New York, USA

Agenda

IAASB September 2023 Meeting Schedule-V3 (119.73 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20230918-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (238.18 KB)

20230918-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-June-2023 (Marked) (342.67 KB)

20230918-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-June-2023 (Clean) (340.02 KB)

20230918-IAASB-Agenda Item 1-C-Draft-Minutes-of-the-Public-Session-for-July-26-2023-(Clean) (154.89 KB)

Agenda Item 2 - Audits of Less Complex Entities

20230918-IAASB-Agenda Item 2 -Issues Paper (464.03 KB)

20230918-IAASB-Agenda Item 2-A-Explanation of Significant Changes (390.75 KB)

20230918-IAASB-Agenda Item 2-B-Proposed ISA for LCE-Marked (1.42 MB)

20230918-IAASB-Agenda Item 2-C-Proposed ISA for LCE-clean (1.36 MB)

20230918-IAASB-Agenda Item 2-D-Proposed Conforming Amendments (194.49 KB)

20230918-IAASB-Agenda Item 2-E-Comparison Between Requirements ED-ISA for LCE Current draft-final (1.6 MB)

20230918-IAASB-Agenda Item 2-F-Proposed ISA for LCE-Turnaround of Selected Paragraphs (172.53 KB)

20230918-IAASB-Agenda Item 2-G-Proposed ISA for LCE-Updated (1.42 MB)

20230918-IAASB-Agenda Item 2-H-Proposed Conforming Amendments-Updated (199.34 KB)

20230918-IAASB-Agenda Item 2-I-ISA for LCE-Approved - Marked (1.41 MB)

20230918-IAASB-Agenda Item 2-J-ISA for LCE-Approved - Clean (1.4 MB)

20230918-IAASB-Agenda Item 2-K-Conforming Amendments-Approved-Clean (237.88 KB)

20230918-IAASB-Supplement 1 to Agenda Item 2 - NVIVO Respondent Summary Analysis (Targeted Areas) (81.27 KB)

20230918-IAASB-Supplement 1-01 to Agenda Item 2 Respondent Detailed Comments (Q21 - Effective Date) (247.48 KB)

20230918-IAASB-Supplement 1-02 to Agenda Item 2 Respondent Detailed Comments (Q14 - Maintenance) (263.24 KB)

20230918-IAASB-Supplement 1-03 to Agenda Item 2 Respondent Detailed Comments (Q15 - Adoption of Future Revisions) (206.93 KB)

20230918-IAASB-Supplement 1-04 to Agenda Item 2 Respondent Detailed Comments (Q19 - Implementation Guidance) (291.7 KB)

Agenda Item 3 - Fraud

20230918-IAASB-Agenda Item 3 Fraud Issues (403.95 KB)

20230918-IAASB-Agenda Item 3-A-Proposed ISA 240 (Revised)-Marked from June 2023 (1.1 MB)

20230918-IAASB-Agenda Item 3-B-Summary of Significant Deliberations and Changes (454.38 KB)

20230918-IAASB-Agenda Item 3-C-Fraud Conforming and Consequential Amendments (513.54 KB)

20230918-IAASB-Agenda Item 3-D-Proposed ISA 240 (Revised)-Clean Version (Supplemental) (1015.03 KB)

Agenda Item 4 - Audit Evidence

20230919-IAASB-Agenda Item 4 - Feedback and Issues (final) (1009.92 KB)

IAASB - Agenda Item 4-A.1-(Supplemental) - NVivo Question 1(a) (250.39 KB)

IAASB - Agenda Item 4-A.10 (Supplemental) - NVivo Question 9 (276.18 KB)

IAASB - Agenda Item 4-A.11 (Supplemental) - NVivo Question 10 (256.25 KB)

IAASB - Agenda Item 4-A.12 (Supplemental) - NVivo Question 11 (343.05 KB)

IAASB - Agenda Item 4-A.13 (Supplemental) - NVivo Question 12(a) (147.41 KB)

IAASB - Agenda Item 4-A.14 (Supplemental) - NVivo Question 12(b) (160.04 KB)

IAASB - Agenda Item 4-A.2-(Supplemental) - NVivo Question 1(b) (234.44 KB)

IAASB - Agenda Item 4-A.3 (Supplemental) - NVivo Question 2 (236.79 KB)

IAASB - Agenda Item 4-A.4 (Supplemental) - NVivo Question 5 (236.32 KB)

IAASB - Agenda Item 4-A.5 (Supplemental) - NVivo Question 3 (211.23 KB)

IAASB - Agenda Item 4-A.6 (Supplemental) - NVivo Question 4 (386.03 KB)

IAASB - Agenda Item 4-A.7 (Supplemental) - NVivo Question 6 (293.57 KB)

IAASB - Agenda Item 4-A.8 (Supplemental) - NVivo Question 7 (227.53 KB)

IAASB - Agenda Item 4-A.9 (Supplemental) - NVivo Question 8 (382.13 KB)

IAASB-Agenda Item 4-B.1-14 (Supplemental) Respondent-Summary-Sheet Audit Evidence (129.55 KB)

Agenda Item 5 - Strategy and Work Plan 2024-2027

20230919-Agenda Item 5 -Strategy and Work Plan Issues (497.82 KB)

20230919-Agenda Item 5-A -SWP 2024 2027 - Summary of Respondents comments (516.22 KB)

20230919-Agenda Item 5-B-Draft Strategy and Work Plan 2024-2027 (494.75 KB)

20230919-Agenda Item 5-C.1to5-C.8-Strategy and Work Plan Excel Summary of Comments by Category and Themes (110.25 KB)

20230919-Agenda Item 5-D.1-Strategy and Work Plan NVivo Word Reports by Themes-Question 1 (Supplemental) (210.83 KB)

20230919-Agenda Item 5-D.2-Strategy and Work Plan NVivo Word Reports by Themes-Question 2 (Supplemental) (228.27 KB)

20230919-Agenda Item 5-D.3-Strategy and Work Plan NVivo Word Reports by Themes-Question 3 (Supplemental) (475.08 KB)

20230919-Agenda Item 5-D.4-Strategy and Work Plan NVivo Word Reports by Themes-Question 4 (Supplemental) (441.49 KB)

20230919-Agenda Item 5-D.5-Strategy and Work Plan NVivo Word Reports by Themes-Question 5 (Supplemental) (337.61 KB)

20230919-Agenda Item 5-D.6-Strategy and Work Plan NVivo Word Reports by Themes-Question 6 (Supplemental) (165.44 KB)

20230919-Agenda Item 5-D.7-Strategy and Work Plan NVivo Word Reports by Themes-Question 7 (Supplemental) (186.08 KB)

20230919-Agenda Item 5-D.8-Strategy and Work Plan NVivo Word Reports by Themes-Question 8 (Supplemental) (171.76 KB)

Agenda Item 6 - TD Due Process

20230918 - IAASB-Agenda Item 6-ISA for LCE- TD Due Process (195.39 KB)

Agenda Item J - IAASB-IESBA Joint Session

Agenda Item J - IAASB-IESBA joint Session - SWP - Cover Note (213.16 KB)

Agenda Item J1 - IAASB-IESBA Joint session - Presentation (1.07 MB)

Minutes

IAASB Public Session

Approved-Minutes-of-the-Public-Session-for-September-2023 (262.95 KB)

Joint IAASB-IESBA Public Session

Approved-Minutes-of-the-Public-Joint IAASB-IESBA-Session-for-September-2023 (128.82 KB)

Presentations

20230918 IAASB-Agenda Item 2 Audits of LCE Presentation (868.24 KB)

20230918-IAASB-Agenda Item 3 Fraud Presentation-Final (1.74 MB)

20230919-IAASB-Agenda Item 4 Audit Evidence - Presentation (final) (993.45 KB)

20230919-IAASB-Agenda Item 5 Strategy and Work Plan - Presentation (final) (1.17 MB)