Copenhagen

June 14 - 17, 2004

Agenda

Agenda Item 6: Documentation

• Timetable (132K)

Agenda Papers

Administrative Matters

• Hotel Skt Petri (214K)

Agenda

• Timetable (132K)

Agenda Item 2: Clarity of IAASB Standards

• Pages 559 to 562 - Agenda Item 2 - Improving the Clarity of IAASB Standards (Cover Sheet) (188K)
• Pages 563 to 580 - Agenda Item 2-A - Clarity - Discussion Paper - Improving the Clarity of Stds (251K)
• Pages 581 to 626 - Agenda Item 2-B - Clarity - Illustrative Restructured New ISA 315 (Clean) (378K)
• Pages 627 to 698 - Agenda Item 2-B.1 - Clarity - Illustrative Restructured New ISA 315 (Marked) (525K)
• Pages 699 to 744 - Agenda Item 2-C - Clarity - Mapping Doc - Original ISA 315 to New ISA 315 (341K)
• Pages 745 to 786 - Agenda Item 2-D - Clarity - Illustrative Restructured New ISA 240 (Clean) (310K)
• Pages 787 to 858 - Agenda Item 2-D.1 - Clarity - Illustrative Restructured New ISA 240 (Marked) (501K)
• Pages 859 to 890 - Agenda Item 2-E - Clarity - Mapping Doc - Original ISA 240 to New ISA 240 (312K)

Agenda Item 3: ISA 800

• Pages 891 to 892 - Agenda Item 3 - ISA 800 (Cover Sheet) (32K)
• Pages 893 to 918 - Agenda Item 3-A - ISA 800 Issues Paper (103K)

Agenda Item 4: Due Process

• Pages 919 to 922 - Agenda Item 4 - IAASB's Due Process (Cover Sheet) (49K)
• Pages 923 to 928 - Agenda Item 4-A - Description of IAASB's Due Process (25K)
• Pages 929 to 936 - Agenda Item 4-B - IASB Consultation Document on Due Process (52K)

Agenda Item 5: Group Audits

• Pages 937 to 938 - Agenda Item 5 - Group Audits (Cover Sheet) (144K)
• Pages 939 to 960 - Agenda Item 5-A - Group Audit - Summary of Significant Comments (244K)

Agenda Item 6: Documentation

• Pages 961 to 966 - Agenda Item 6 - Audit Documentation (Cover Sheet) (49K)
• Pages 967 to 980 - Agenda Item 6-A - Documentation, Draft ISA 230 (Markup) (65K)
• Pages 981 to 982 - Agenda Item 6-B - Documentation, Draft ISRE XX (Markup) (12K)
• Pages 983 to 992 - Agenda Item 6-C - Documentation, Draft ISA 230 (Clean) (38K)
• Pages 993 to 994 - Agenda Item 6-D - Documentation, Draft ISRE XX (Clean) (90K)

Agenda Item 7: Planning the Audit

• Pages 1009 to 1022 - Agenda Item 7-B - ISA 300 Planning the Audit (Mark-up) (54K)
• Pages 995 to 996 - Agenda Item 7 - ISA 300 Planning the Audit (Cover Sheet) (35K)
• Pages 997 to 1008 - Agenda Item 7-A - ISA 300 Planning the Audit (Clean) (43K)

Agenda Item 9: Materiality

• Pages 1209 to 1214 - Agenda Item 9 - Materiality (197K)

Agenda Items 8 to 8-E: ISA 700 "Auditor's Report"

• Pages 1023 to 1028 - Agenda Item 8 - Auditor's Report on Financial Statements (Cover sheet) (47K)
• Pages 1029 to 1032 - Agenda Item 8-A - Auditor's Report - Approach & Timing (23K)
• Pages 1033 to 1048 - Agenda Item 8-B - Auditor's Report - Forming an opinion (66K)
• Pages 1049 to 1062 - Agenda Item 8-C - Auditor's Report - Applicable Framework (54K)
• Pages 1063 to 1072 - Agenda Item 8-D - Auditor's Report - Date of the Auditor's Report (42K)
• Pages 1073 to 1094 - Agenda Item 8-E - Auditor's Report - Other Issues (81K)

Agenda Items 8-F.1 to 8-F.7: ISA 700 "Auditor's Report"

• Pages 1095 to 1166 - Agenda Item 8-F.1 - Auditor's Report - ISA 700 Detailed responses by para (695K)
• Pages 1167 to 1174 - Agenda Item 8-F.2 - Auditor's Report - ISA 700 Appendices from responses (178K)
• Pages 1175 to 1192 - Agenda Item 8-F.3 - Auditor's Report - ISA 200 Responses in detail by para (149K)
• Pages 1193 to 1198 - Agenda Item 8-F.4 - Auditor's Report - ISA 210 Detailed responses by Para (166K)
• Pages 1199 to 1202 - Agenda Item 8-F.5 - Auditor's Report - ISA 560 Responses in detail by para (111K)
• Pages 1203 to 1206 - Agenda Item 8-F.6 - Auditor's Report - ISA 701 Detailed responses by para (29K)
• Pages 1207 to 1208 - Agenda Item 8-F.7 - Auditor's Report - ISA 800 Responses in Detail by para (15K)

Previous Minutes

• Pages 541 to 556 - Agenda Item 1-A - Draft 2004 04 Toronto Minutes (Public Session) (236K)

Minutes

Agenda Item 3: ISA 800

• 2004 06 Copenhagen Public Session - Approved (102K)

Meeting Summary

Agenda

• 2004 06 Highlights (84K)