Cape Town

December 05 - 09, 2005

Agenda

Timetable

• Timetable for Public (503K)

Agenda Papers

Agenda Item 1

• 2005 12 Cape Town Public Session - Approved (84K)

Agenda Item 2 - Using the Work of an Expert

• Pages 2299 to 2302 - Agenda Item 2 - Experts (Cover Sheet) (202K)
• Pages 2303 to 2312 - Agenda Item 2-A - Experts Issues Paper (182K)
• Pages 2313 to 2318 - Agenda Item 2-B - Experts Draft Outline (171K)
• Pages 2319 to 2326 - Agenda Item 2-C - Experts Approved Proj Prop (150K)
• Pages 2327 to 2330 - Agenda Item 2-D - Experts Extant ISA 620 (127K)

Agenda Item 3 - Communications with Those Charged wit Govern

• Pages 2331 to 2332 - Agenda Item 3 - Communications (Cover Sheet) (182K)
• Pages 2333 to 2344 - Agenda Item 3-A - Communications Significant Comments (187K)
• Pages 2345 to 2368 - Agenda Item 3-B - Communications Revised ED Clean (241K)
• Pages 2369 to 2394 - Agenda Item 3-C - Communications Revised ED Mark-up (284K)
• Pages 2395 to 2398 - Agenda Item 3-D - Communications Explanatory Memorandum (115K)

Agenda Item 4 - Related Parties

• Pages 2399 to 2402 - Agenda Item 4 - Related Parties (Cover Sheet) (197K)
• Pages 2403 to 2428 - Agenda Item 4-A - Related Parties Current Format Cumulative Markup from Sept Draft (254K)
• Pages 2429 to 2444 - Agenda Item 4-B - Related Parties Current Format Clean (181K)
• Pages 2445 to 2460 - Agenda Item 4-C - Related Parties Proposed ED Redrafted (196K)
• Pages 2461 to 2478 - Agenda Item 4-D - Related Parties Mapping Document (201K)

Agenda Item 5 - The Audit of Group Financial Statements

• Pages 2479 to 2480 - Agenda Item 5 - The Audit of Group Financial Statements Cover Sheet (186K)
• Pages 2481 to 2506 - Agenda Item 5-A - Group Audits Significant Comments (121K)
• Pages 2507 to 2542 - Agenda Item 5-B - ISA 600 Revised Clean (282K)
• Pages 2543 to 2588 - Agenda Item 5-C - ISA 600 Revised Marked from ED-Text (390K)

Agenda Item 6 - Materiality

• Pages 2589 to 2590 - Agenda Item 6 - Materiality Cover Sheet (180K)
• Pages 2591 to 2602 - Agenda Item 6-A - Materiality in the Ident. and Eval. of Misst. (197K)
• Pages 2603 to 2610 - Agenda Item 6-B - ISA 320, Materiality Clean (164K)
• Pages 2611 to 2618 - Agenda Item 6-C - ISA XXX, Evaluation of Misstatements Clean (165K)
• Pages 2619 to 2628 - Agenda Item 6-F - ISA 320, Materiality Marked from ED-text (188K)
• Pages 2629 to 2638 - Agenda Item 6-G - ISA XXX, Evaluation of Misstatements Marked from ED-text (175K)
• Pages 2689 to 2692 - Agenda Item 6-D - Materiality - ISA on Forming the Audit Opinion (27K)
• Pages 2693 to 2696 - Agenda Item 6-E - Materiality - Management's Materiality (30K)

Agenda Item 7 - Due Process

• Pages 2639 to 2642 - Agenda Item 7 - Due Process Cover Sheet (185K)
• Pages 2643 to 2650 - Agenda Item 7-A - Proposed IAASB Due Process and Working Procedures Clean (154K)
• Pages 2651 to 2656 - Agenda Item 7-B - Proposed Conforming Changes to HB and Preface (131K)
• Pages 2657 to 2664 - Agenda Item 7-C - Proposed IAASB Due Process and Working Procedures Mark-up (162K)
• Pages 2665 to 2670 - Agenda Item 7-D - PIOB Approved Due Process for PIACs (150K)

Agenda Item 8 - Project Proposal

• Pages 2697 to 2698 - Agenda Item 8 - Project Proposal - External Confirmations Cover Sheet (75K)
• Pages 2699 to 2704 - Agenda Item 8-1 - Project Proposal - External Confirmations (47K)

Meeting Summary

2005_12_IAASB Meeting Highlights

• 2005-12-IAASB-Highlight (439K)

Audio

• Discussion held on Friday morning, December 9th , 2005 (47.9 MB)
  Agenda Item 4 - Related Parties (Run time: 1 hour and 41 minutes)
• Discussion held on Monday afternoon, December 5th, 2005 (101.5 MB)
  Agenda Item 4 - Related Parties (Run time: 2 hours and 3 minutes)
  Agenda Item 2 - Experts (Run time: 1 hour and 31 minutes)
• Discussion held on Monday morning, December 5th, 2005 (90.9 MB)
  Agenda Item 1 - Introduction and Minutes, plus brief recap of December IAASB CAG Meeting (Run time: 20 minutes)
  Agenda Item 4 - Related Parties (Run time: 2 hours and 52 minutes)
• Discussion held on Thursday afternoon, December 8th, 2005 (344.9 MB)
  Agenda Item 6 - Materiality (Run time: 1 hour and 33 minutes)
  Agenda Item 4 - Related Parties (Run time: 1 hour and 25 minutes)
• Discussion held on Thursday morning, December 8th, 2005 (101.9 MB)
  Agenda Item 6 - Materiality (Run time: 3 hours and 35 minutes)
• Discussion held on Tuesday afternoon, December 6th, 2005 (100.7 MB)
  Agenda Item 5 - Group Audits (Run time: 2 hours and 42 minutes)
  Agenda Item 7 - Due Process (Run time: 18 minutes)
  Agenda Item 8 - Project Proposal: External Confirmations (Run time: 33 minutes)
• Discussion held on Tuesday morning, December 6th, 2005 (94.1 MB)
  Agenda Item 2 - Experts (Run time: 1 hour and 37 minutes)
  Agenda Item 5 - Group Audits (Run time: 1 hour and 41 minutes)
• Discussion held on Wednesday morning, December 7th, 2005 (77.6 MB)
  Agenda Item 3 - Communications (Run time: 2 hours and 44 minutes)