Lisbon, Portugal

June 15 - 19, 2009

Agenda

• Timetable for Public - Lisbon - FINAL (71K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• Agenda Item 1 Introduction and Opening Remarks (Cover Sheet) (73K)
• Agenda Item 1-A Draft Minutes of March 2009 Public Session Mark-up (104K)
• Agenda Item 1-B Draft Minutes of March 2009 Public Session Clean (130K)

Agenda Item 2 – Assurance on Controls at a Service Org

• Agenda Item 2 - Assurance Reports on Controls at a Service Organization Cover Sheet (81K)
• Agenda Item 2-A - ISAE 3402 - IAASB Task Force Recommendations dated June 2009 (55K)
• Agenda Item 2-B - Draft ISAE 3402 dated June 2009 Showing Changes from Exposure Draft (237K)
• Agenda Item 2-C - Draft ISAE 3402 dated June 2009 (170K)

Agenda Item 3 - Impact Analysis

• Agenda Item 3 - Impact Analysis Cover Sheet (100K)
• Agenda Item 3-A - Impact Analysis - Proposed Impact Analyses Guidance (134K)
• Agenda Item 3-B - Impact Analysis - Illustrative Example (40K)

Agenda Item 4 - INTOSAI Presentation

• Agenda Item 4 - INTOSAI Presentation (766K)

Agenda Item 5 - ISAE 3000

• Agenda Item 5 - ISAE 3000 Cover Sheet (75K)
• Agenda Item 5-A - ISAE 3000 - Issues and IAASB Task Force Proposals dated June 2009 (61K)
• Agenda Item 5-B - ISAE 3000 - Staff-Prepared Mapping of Extant ISAE 3000 to ISA Objectives (106K)
• Agenda Item 5-C - ISAE 3000 - Staff Adaptation of Requirements from ISAs (226K)

Agenda Item 6 - Clarity ISA Implementation Monitoring

• Agenda Item 6 - Clarity ISA Implementation Monitoring Cover Sheet (71K)
• Agenda Item 6-A - Clarity ISA Implementation Monitoring - Issues and TF Proposals June 2009 (64K)
• Agenda Item 6-B - Clarity ISA Implementation Monitoring - Draft Questionnaire for Countries (32K)
• Agenda Item 6-C - Clarity ISA Implementation Monitoring - Draft Questionnaire for Audit Firms (17K)

Agenda Item 7 - Assurance on a GHG Statement

• Agenda Item 7 - Assurance on a GHG Statement Cover Sheet (198K)
• Agenda Item 7-A - Assurance on a GHG Statement - Issues and IAASB Task Force Proposals June 2009 (52K)
• Agenda Item 7-B - Assurance on a GHG Statement - Draft ISAE 3410 dated June 2009 (163K)
• Agenda Item 7-C - Assurance on a GHG Statement - Adaptation of ISA 520 Requirements (18K)
• Agenda Item 7-D - Assurance on a GHG Statement - December 2008 IAASB Issues Paper (137K)

Agenda Item 8 - ISRE 2400-ISRS 4410

• Agenda Item 8 - ISRE 2400-ISRS 4410 - Issues and IAASB Task Force Proposals dated June 2009 (103K)

Agenda Item 9 - Complex Financial Instruments

• Agenda Item 9 - Complex Financial Instruments - IAASB Project Proposal (210K)

Agenda Item10 - IAASB Rapid Response Mechanism

• Agenda Item 10 - IAASB Rapid Response Mechanism (95K)
• Agenda Item 10-A - External Confirmations Staff Audit Practice Alert (82K)

Minutes

• 2009 06 Lisbon (Public Session) - Approved (139K)

Meeting Summary

• 2009 06 IAASB Highlights (105K)

Audio

• Discussion held on Monday afternoon, June 15, 2009 (90.9 MB)
  Agenda Item 2 - ISAE 3402 (Run time: 1 hour, 26.08 minutes)
  Agenda Item 3 - Impact Analysis (Run time: 54.05 minutes)
  Agenda Item 4 - INTOSAI Update (Run time: 51.29 minutes)
• Discussion held on Monday morning, June 15, 2009 (93.2 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 18.28 minutes)
  Agenda Item 2 - ISAE 3402 (Run time: 3 hours, 6.0 minutes)
• Discussion held on Thursday morning, June 18, 2009 (29.8 MB)
  Opening Remarks (Run time: 2.14 minutes)
  Monitoring Group Review - Update (Run time: 15.15minutes)
  ISA 700 Research - Update (Run time: 15.00 minutes)
  IAAER - Update (Run time: 3.55 minutes)
  Closing Comments (Run time: 2:00 minutes)
• Discussion held on Tuesday afternoon, June 16, 2009 (32.2 MB)
  Agenda Item 8 - ISRE 2400/ ISRS 4410 (Run time: 1 hour, 02.15 minutes)
• Discussion held on Tuesday afternoon, June 16, 2009 (part 2) (66.7 MB)
  Agenda Item 7 - Emissions Assurance (Run time: 1 hour, 17.00 minutes)
  PIOB Remarks (Run time: 1.21 minutes)
• Discussion held on Tuesday morning, June 16, 2009 (95.3 MB)
  Opening Remarks (Run time: 2.40 minutes)
  Agenda Item 5 - ISAE 3000 (Run time: 1 hour, 57.00 minutes)
  Agenda Item 8 - ISRE 2400/ ISRS 4410 (Run time: 1 hour, 21.15 minutes)
• Discussion held on Wednesday afternoon, June 17, 2009 (59.9 MB)
  Agenda Item 7 - Emissions Assurance (Run time: 52.00 minutes)
  Agenda Item 10 - Rapid Response (Run time: 52.14 minutes)
  Agenda Item 10-A - External Confirmations (Run time: 15.27 minutes)
  Closing Remarks (Run time: 2.16 minutes)
• Discussion held on Wednesday morning, June 17, 2009 (99.2 MB)
  Opening Remarks (Run time: 2.30 minutes)
  Agenda Item 6 - Implementation Monitoring (Run time: 1 hour, 41.00 minutes)
  Agenda Item 9 - Complex Financial Instruments (Run time: 55.22 minutes)
  Presentation by IAASB Member - Pakistan (Run time: 40.09 minutes)