Hong Kong

March 06 - 10, 2006

Agenda Papers

Agenda Item 1, Minutes

• Pages 475 to 476 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (160K)
• Pages 477 to 494 - Agenda Item 1-A - Draft Minutes 2005 12 Cape Town (Public Session) (194K)

Agenda Item 2, Modifications

• 2006 03 IAASB Highlights (445K)
• Pages 1 to 2 - Agenda Item 2 - Modifications Cover Sheet (183K)
• Pages 21 to 40 - Agenda Item 2-B - Proposed ISA 705 - First-Read Clean (197K)
• Pages 3 to 20 - Agenda Item 2-A - Modifications Issues Paper - Draft (198K)
• Pages 41 to 76 - Agenda Item 2-C - Proposed ISA 705 - First-Read Markup from ED (322K)
• Pages 77 to 88 - Agenda Item 2-D - Proposed ISA 706 - First-Read Clean (177K)
• Pages 89 to 102 - Agenda Item 2-E - Proposed ISA 706 - First-Read Markup from ED (218K)

Agenda Item 3, Estimates

• Pages 251 to 256 - Agenda Item 3 - Proposed Revised ISA 540 Estimates Cover Sheet (99K)
• Pages 257 to 282 - Agenda Item 3-A - Revised Draft ISA 540 Revised Mark-up from Oct (141K)
• Pages 283 to 304 - Agenda Item 3-B - Revised Draft ISA 540 Revised Clean (96K)
• Pages 305 to 312 - Agenda Item 3-C - Summary of Significant IAASB Decisions and Comparison to ED (45K)

Agenda Item 4, Estimates

• Pages 313 to 318 - Agenda Item 4 - Redrftng ISA 540 Estimates Rvsd & ISA 545 Fair Values Cvr Pg (102K)
• Pages 319 to 342 - Agenda Item 4-A - Draft ISA 540 Revised and Redrafted Clean (103K)
• Pages 343 to 348 - Agenda Item 4-B - Disposition of Present Tense in Proposed Revised ISA 540 (53K)

Agenda Item 5, Communications

• Pages 349 to 352 - Agenda Item 5 - Gov260 Cover Sheet (96K)
• Pages 353 to 358 - Agenda Item 5-A - Gov260 Issues (41K)
• Pages 359 to 380 - Agenda Item 5-B Gov260 Old format draft - clean (110K)
• Pages 381 to 408 - Agenda Item 5-C - Gov260 Old format draft - Mark up (160K)
• Pages 409 to 428 - Agenda Item 5-D - Gov260 Clarity draft - Clean (103K)
• Pages 429 to 450 - Agenda Item 5-E - Gov260 Clarity draft - Mark up (120K)
• Pages 451 to 466 - Agenda Item 5-F - Gov260 Mapping Document (106K)

Agenda Item 6, Terms of Reference

• Pages 467 to 470 - Agenda Item 6 - IAASB Due Process and Terms of Reference Cover Sheet (90K)
• Pages 471 to 474 - Agenda Item 6-A - IAASB Terms of Reference Changes to Interim ToR, Mark-up (28K)

Agenda Item 7, Written Representations

• 2006 03 Hong Kong Public Session - Approved (105K)
• Pages 495 to 498 - Agenda Item 7 - Proposed Revised ISA 580 Written Representations (Cover Sheet) (179K)
• Pages 499 to 510 - Agenda Item 7-A - Proposed Revised ISA 580 Written Representations (164K)

Agenda Item 8, Special Reports

• Pages 511 to 512 - Agenda Item 8 - Special Reports - Cover Sheet (187K)
• Pages 513 to 532 - Agenda Item 8-A - Special Reports - Significant Comments (244K)
• Pages 533 to 546 - Agenda Item 8-B - Special Reports - Proposed Changes to ISA 200 (209K)
• Pages 547 to 550 - Agenda Item 8-C - Special Reports - Proposed Changes to ISA 210 (129K)
• Pages 701 to 706 - Agenda Item 8-A.1 - Application of ISAs to Other Historical Financial Information (120K)

Agenda Item 9, Group Audits

• Pages 551 to 554 - Agenda Item 9 - Group Audits (Cover Sheet) (186K)
• Pages 555 to 590 - Agenda Item 9-A - ISA 600 (Revised) Group Audits (Clean) (270K)
• Pages 591 to 600 - Agenda Item 9-B - Explanatory Memorandum (156K)
• Pages 601 to 640 - Agenda Item 9-C - ISA 600 (Rvsd) Group Audits (Mrkd frm Dec 2005 IAASB Paper) (328K)
• Pages 641 to 650 - Agenda Item 9-C.1 - Action Points from December 2005 Discussions (169K)
• Pages 651 to 690 - Agenda Item 9-D - Mapping Document (323K)

Agenda Item10, Project Proposal Service Organizations

• Pages 691 to 692 - Agenda Item 10 - IAASB Project Proposal Service Organizations Cover Sheet (78K)
• Pages 693 to 696 - Agenda Item 10-A - Revised Project Proposal - Revision of ISA 402 (32K)
• Pages 697 to 700 - Agenda Item 10-B - Project Proposal - Service Auditor (30K)
• Timetable for Public (81K)

Audio

• Discussion held on Friday morning, March 10, 2006 (93.7 MB)
  Agenda Item 9 - Group Audits (Run time: 1 hours, 11 minutes)
  Agenda Item 5 - Communications (Run time: 1 hour)
  Agenda Item 3 & 4 - Estimates (Run time: 1 hour)
• Discussion held on Monday afternoon, March 6, 2006 (90.9 MB)
  Agenda Item 3 - Estimates (Run time: 3 hours, 12 minutes)
• Discussion held on Monday morning, March 6, 2006 (108.8 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 16 minutes)
  Agenda Item 9 - Group Audits (Run time: 3 hours, 33 minutes)
• Discussion held on Thursday afternoon, March 9, 2006 (94.8 MB)
  Agenda Item 10 - Project Proposal, Service Organizations (Run time: 10 minutes)
  Agenda Item 9 - Group Audits (Run time: 2 hours, 30 minutes)
  Agenda Item 6 - Terms of Reference (Run time: 8 minutes)
  Clarity (Oral update) (Run time: 32 minutes)
• Discussion held on Thursday morning, March 9, 2006 (82.5 MB)
  Agenda Item 7 - Written Representations (Run time: 1 hour, 25 minutes)
  Brief address by Mr. Fayezul Choudhury, PIOB Observer (Run time: 3 minutes)
  Agenda Item 7 - Written Representations (Run time: 1 hour, 26 minutes)
• Discussion held on Tuesday afternoon, March 7, 2006 (92 MB)
  Agenda Item 8 - Special Reports (Run time: 3 hours, 14 minutes)
• Discussion held on Tuesday morning, March 7, 2006 (96.2 MB)
  Agenda Item 3 - Estimates (Run time: 56 minutes)
  Agenda Item 5 - Communications (Run time: 2 hours, 27 minutes)
• Discussion held on Wednesday afternoon, March 8, 2006 (41.8 MB)
  Agenda Item 2 - Modifications (Run time: 1 hour, 30 minutes)
• Discussion held on Wednesday morning, March 8, 2006 (89.1 MB)
  Agenda Item 2 - Modifications (Run time: 3 hours, 8 minutes)