Brussels

July 10 - 13, 2006

Agenda

Proposed Timetable

• Timetable for Public (83K)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

• 2006 07 Brussels Public Session - Approved (91K)
• Pages 1705 to 1706 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74K)
• Pages 1707 to 1726 - Agenda Item 1-A - Draft 2006 05 IAASB Minutes New York Public Session (93K)
• Pages 1727 to 1750 - Agenda Item 1-B - ISA 260 Revised Close Off Document (135K)
• Pages 1751 to 1758 - Agenda Item 1-C - ISA 320 Revised Close Off Document (48K)
• Pages 1759 to 1768 - Agenda Item 1-D - ISA 450 Close Off Document (54K)

Agenda Item 2 - Representations

• Pages 1215 to 1218 - Agenda Item 2 - Written Representations - Issues Paper (94K)

Agenda Item 3 - Material Weaknesses

• Pages 1219 to 1220 - Agenda Item 3 - Material Weaknesses Cover Sheet (82K)
• Pages 1221 to 1244 - Agenda Item 3-A - Material Weaknesses - Issues Paper (106K)

Agenda Item 4 - Auditor's Report On Summary Fin. Info.

• Pages 1245 to 1246 - Agenda Item 4 - Summary FS Cover Sheet (83K)
• Pages 1247 to 1256 - Agenda Item 4-A - Summary FS - Significant Comments (65K)
• Pages 1257 to 1276 - Agenda Item 4-B - Summary FS - Proposed ISA 800 Clean (74K)
• Pages 1277 to 1300 - Agenda Item 4-C - Summary FS - Proposed ISA 800 Mark-up from ED (136K)

Agenda Item 5 - International Convergence

• Pages 1301 to 1302 - Aganda Item 5 - International Convergence Cover Sheet (74K)
• Pages 1303 to 1306 - Agenda Item 5-A - Modifications to ISAs - Guide for NSSs (23K)

Agenda Item 6 - Clarity

• Pages 1307 to 1320 - Agenda Item 6 - Clarity Cover Sheet (121K)
• Pages 1307 to 1320 - Agenda Item 6 - Clarity Cover Sheet (121K)
• Pages 1321 to 1360 - Agenda Item 6-A - Revised ISA 315 Redrafted - Clean (172K)
• Pages 1361 to 1406 - Agenda Item 6-A.1 - Revised ISA 315 Redrafted - Mark-up from ED (241K)
• Pages 1407 to 1426 - Agenda Item 6-B - Revised ISA 330 Redrafted - Clean (94K)
• Pages 1427 to 1446 - Agenda Item 6-B.1 - Revised ISA 330 Redrafted - Mark-up from ED (121K)
• Pages 1447 to 1490 - Agenda Item 6-C - Revised ISA 240 Redrafted - Clean (186K)
• Pages 1491 to 1538 - Agenda Item 6-C.1 - Revised ISA 240 Redrafted - Mark-up from ED (237K)
• Pages 1539 to 1550 - Agenda Item 6-D - Revised ISA 300 Redrafted - Clean (66K)
• Pages 1551 to 1562 - Agenda Item 6-D.1 - Revised ISA 300 Redrafted - Mark-up from ED (82K)

Agenda Item 7 - Experts

• Pages 1563 to 1564 - Agenda Item 7 - Experts Cover Sheet (84K)
• Pages 1565 to 1572 - Agenda Item 7-A - ISA 620 Experts - Issues (61K)
• Pages 1573 to 1590 - Agenda Item 7-B - ISA 620 Experts - Revised and Redrafted (75K)

Agenda Item 8 - Modifications

• Pages 1591 to 1594 - Agenda Item 8 - Modifications Cover Sheet (88K)
• Pages 1595 to 1616 - Agenda Item 8-A - Proposed ISA 705 Mark-up from New York (95K)
• Pages 1617 to 1638 - Agenda Item 8-B - Proposed ISA 705 Clean (87K)
• Pages 1639 to 1646 - Agenda Item 8-C - Proposed ISA 706 Markup from New York (47K)
• Pages 1647 to 1654 - Agenda Item 8-D - Proposed ISA 706 Clean (42K)
• Pages 1655 to 1662 - Agenda Item 8-E - Proposed Conforming Changes (38K)

Agenda Item 9 - Materiality

• Pages 1663 to 1664 - Agenda Item 9 - Materiality and Misstatements Cover Sheet (75K)
• Pages 1665 to 1672 - Agenda Item 9-A - ISA 320 Materiality Revised and Redrafted (44K)
• Pages 1673 to 1682 - Agenda Item 9-B - ISA 450 Misstatements Redrafted (54K)
• Pages 1683 to 1692 - Agenda Item 9-C - ISA 320 Mapping Document (65K)
• Pages 1693 to 1704 - Agenda Item 9-D - ISA 450 Mapping Document (77K)

Meeting Summary

• 2006 07 IAASB Highlights FINAL (1.5 MB)

Audio

• Discussion held on Monday afternoon, July 10th, 2006 (88.2 MB)
  Agenda Item 6 - Clarity (Run Time: 3 hours and 6 minutes)
• Discussion held on Monday morning, July 10th, 2006 (108.2 MB)
  Agenda Item 1 - Introduction and Minutes (Run Time: 9 minutes)
  Agenda Item 8 - Modifications (Run Time: 1 hour and 49 minutes)
  Agenda Item 6 - Clarity (Run Time: 1 hour and 50 minutes)
• Discussion held on Thursday afternoon, July 13th, 2006 (47.9 MB)
  Agenda Item 8 - Modifications (Run Time: 26 minutes)
  Agenda Item 6 - Clarity and closing comments (Run Time: 1 hour and 15 minutes)
• Discussion held on Thursday morning, July 13th, 2006 (101 MB)
  Agenda Item 2 - Representations (Run Time: 1 hour and 19 minutes)
  Agenda Item 7 - Experts (Run Time: 51 minutes)
  Agenda Item 5 - Convergence (Run Time: 19 minutes)
  Agenda Item 8 - Modifications (Run Time: 53 minutes)
• Discussion held on Tuesday afternoon, July 11th, 2006 (99.8 MB)
  Agenda Item 7 - Experts (Run Time: 3 hours and 22 minutes)
  Brief address by Arnold Schilder, PIOB (Run Time: 8 minutes)
• Discussion held on Tuesday morning, July 11th, 2006 (102.9 MB)
  Agenda Item 6 - Clarity (Run Time: 1 hour and 44 minutes)
  Agenda Item 9 - Materiality (Run Time: 1 hour and 53 minutes)
• Discussion held on Wednesday afternoon, July 12th, 2006 (102.5 MB)
  Agenda Item 4 - Special Reports (Run Time: 11 minutes)
  Agenda Item 3 - Material Weakness (Run Time: 3 hours and 25 minutes)
• Discussion held on Wednesday morning, July 12th, 2006 (94.9 MB)
  Agenda Item 4 - Special Reports (Run Time: 3 hours and 20 minutes)