Berlin

December 08 - 12, 2003

Agenda

• Timetable for Public (925K)

Agenda Item 2 - Auditor's Report on Financial Statements

• Timetable for Public (944K)

Agenda Papers

Agenda

• Timetable for Public (944K)

Agenda Item 10 - Review of Interim Financial Information

• Pages 2211 to 2222 - Agenda Item 10 - Review of Interim Fin Info (232K)

Agenda Item 11 - International Convergence

• Pages 2223 to 2226 - Agenda item 11 - Convergence (172K)

Agenda Item 2 - Auditor's Report on Financial Statements

• Pages 1781 to 1788 - Agenda Item 2 - Auditor's Report (Cover Sheet) (208K)
• Pages 1789 to 1834 - Agenda Item 2-A - Auditor's Report - Proposed ED Text (338K)
• Pages 1835 to 1842 - Agenda Item 2-B - Auditor's Report - ISA 200 Mark-up (210K)
• Pages 1843 to 1848 - Agenda Item 2-C - Auditor's Report - ISA 210 Mark-up (163K)
• Pages 1849 to 1864 - Agenda Item 2-D - Auditor's Report - ISA 700 Mark-up (235K)
• Pages 1865 to 1868 - Agenda Item 2-E - Auditor's Report - ISA 800 Mark-up (165K)
• Pages 1869 to 1870 - Agenda Item 2-F - Auditor's Report - ISA 701 - Mark-up (133K)
• Pages 1871 to 1872 - Agenda Item 2-G - Auditor's Report - Effective Dates (126K)

Agenda Item 3 - Assurance Engagements

• Pages 1873 to 1876 - Agenda Item 3 - Assurance (Cover Sheet) (185K)
• Pages 1877 to 1896 - Agenda Item 3-A - Assurance - Proposed Framework Mark-up (286K)
• Pages 1897 to 1914 - Agenda Item 3-B - Assurance - Proposed ISAE 2000 Mark-up (291K)
• Pages 1915 to 1930 - Agenda Item 3-C - Assurance - Proposed Framework Clean (223K)
• Pages 1931 to 1944 - Agenda Item 3-D - Assurance - Proposed ISAE 2000 Clean (229K)

Agenda Item 4 - Group Audits

• Pages 1945 to 1946 - Agenda Item 4 - Group Audits (Cover Sheet) (159K)
• Pages 1947 to 1954 - Agenda Item 4-A - Group Audits - Proposed Revised ISA 600 Clean (171K)
• Pages 1955 to 1984 - Agenda Item 4-B - Group Audits - Proposed IAPS Clean (288K)
• Pages 1985 to 1988 - Agenda Item 4-C - Group Audits - Proposed Explanatory Memorandum (123K)
• Pages 1989 to 1990 - Agenda Item 4-D - Group Audits - Extract for Proposed CAG Minutes (68K)
• Pages 1991 to 2030 - Agenda Item 4-E - Group Audits - Proposed IAPS Mark-up (406K)
• Pages 2031 to 2042 - Agenda Item 4-F - Group Auditos - Proposed Revised ISA 600 Mark-up (206K)

Agenda Item 5 - Quality Control

• Pages 2043 to 2044 - Agenda Item 5 - Quality Control (Cover Sheet) (153K)
• Pages 2045 to 2058 - Agenda Item 5-A - Quality Control - Issues Paper (216K)
• Pages 2059 to 2086 - Agenda Item 5-B - Quality Control - Proposed ISQC 1 Mark-up (283K)
• Pages 2087 to 2100 - Agenda Item 5-C - Quality Control - Proposed ISA 220 Mark-up (196K)

Agenda Item 6 - INTOSAI/IAASB Memorandum of Understanding

• Pages 2101 to 2102 - Agenda Item 6 - INTOSAI - Memorandum (Cover Sheet) (157K)
• Pages 2103 to 2110 - Agenda Item 6-A - INTOSAI - Proposed Memorandum Mark-up (156K)
• Pages 2111 to 2112 - Agenda Item 6-B - INTOSAI - Handover (112K)

Agenda Item 7 - Improving the Clarity of IAASB Standards

• Pages 2113 to 2114 - Agenda Item 7 - Clarity of IAASB Standards (Cover Sheet) (168K)
• Pages 2115 to 2124 - Agenda Item 7-A - Clarity - Proposed Policy Statement (187K)
• Pages 2125 to 2130 - Agenda Item 7-B - Clarity - Significant Issues and TF Conclusions (136K)
• Pages 2131 to 2135 - Agenda Item 7-C - Clarity - Illustration of Matters in the Policy Statement (149K)

Agenda Item 8 - Documentation

• Pages 2137 to 2138 - Agenda item 8 - Documentation (Cover Sheet) (144K)
• Pages 2139 to 2154 - Agenda Item 8-A - Documentation - Issues Paper (188K)
• Pages 2155 to 2164 - Agenda Item 8-B - Documentation - Prelim ED (161K)

Agenda Item 9 - Audit Risk Conforming Changes

• Pages 2165 to 2168 - Agenda Item 9 - AR Conf Changes (Cover Sheet) (197K)
• Pages 2169 to 2170 - Agenda Item 9-A - AR Conf Changes - ISAs Subject to Changes (117K)
• Pages 2171 to 2172 - Agenda Item 9-B - AR Conf Changes - Scope of Conf Changes (138K)
• Pages 2173 to 2180 - Agenda Item 9-C - AR Conf Changes - ISA 250 (172K)
• Pages 2181 to 2188 - Agenda Item 9-D - AR Conf Changes - ISA 505 (196K)
• Pages 2189 to 2204 - Agenda Item 9-E - AR Conf Changes - ISA 545 (267K)

Proposed Minutes - October 2003 IAASB Meeting

• Pages 1761 to 1776 - Agenda Item 1-B - Proposed October 2003 IAASB Meeting Minutes (Public Session) (226K)

Minutes

• 2003 12 Berlin Public Session - Approved (100K)

Meeting Summary

Agenda Item 2 - Auditor's Report on Financial Statements

• 2003 12 IAASB Highlights (91K)