London

December 04 - 08, 2006

Agenda Papers

Agenda Item 1 - Introduction and Minutes

• Pages 3311 to 3312 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (75K)
• Pages 3313 to 3328 - Agenda Item 1-A - Draft 2006 10 New York Minutes Public Session (78K)
• Pages 3329 to 3386 - Agenda Item 1-B - ISA 800 Revised - Close Off Doc. Approved October 2006 (233K)

Agenda Item 2 - Audit Documentation

• Pages 2789 to 2794 - Agenda Item 2 - Audit Documentation - Cover Sheet and Issues (100K)
• Pages 2795 to 2804 - Agenda Item 2-A - ISA 230 Redrafted Clean (51K)
• Pages 2805 to 2816 - Agenda Item 2-B - ISA 230 Redrafted Markup from Conformed Extant ISA Post-Montreal to Clarity Version (76K)
• Pages 2817 to 2826 - Agenda Item 2-C - ISA 230 Extant ISA Conformed to Revised Preface as Discussed in Montreal - Markup (58K)
• Pages 2827 to 2836 - Agenda Item 2-D - Mapping Document (60K)
• Pages 2837 to 2838 - Agenda Item 2-E - Disposition of the Present Tense in the Proposed Redrafted ISA 230 (18K)
• Pages 2839 to 2840 - Agenda Item 2-F - IAPS 1005 Considerations (18K)

Agenda Item 3 - Summary Financial Statements

• 2006 12 London Public Session - Approved (101K)
• Pages 2841 to 2844 - Agenda Item 3 - Summary FS Cover Sheet (99K)
• Pages 2845 to 2866 - Agenda Item 3-A - ISA 805 Summary FS Clean (77K)
• Pages 2867 to 2888 - Agenda Item 3-B - ISA 805 Summary FS Mark-up from July 2006 IAASB Draft (106K)
• Pages 2889 to 2890 - Agenda Item 3-C - Summary FS Extract from Minutes (28K)

Agenda Item 4 - Clarity

• Pages 2891 to 2894 - Agenda Item 4 - ISA 200 Cover Sheet (93K)
• Pages 2895 to 2914 - Agenda Item 4-A - Proposed Revised ISA 200 Mark-up from Sept IAASB Mtg (124K)
• Pages 2915 to 2932 - Agenda Item 4-B - Proposed Revised ISA 200 Clean (91K)

Agenda Item 5 - Other Information

• Pages 2933 to 2938 - Agenda Item 5 - ISA 720 (Cover Sheet) (98K)
• Pages 2939 to 2944 - Agenda Item 5-A- Proposed ISA 720 - Redrafted (Clean) (37K)
• Pages 2945 to 2946 - Agenda Item 5-B - Disposition of Present Tense - ISA 720 (22K)
• Pages 2947 to 2952 - Agenda Item 5-C - Mapping Document - ISA 720 (37K)
• Pages 2953 to 2958 - Agenda Item 5-D - Summary of Changes to Extant ISA 720 (61K)

Agenda Item 6 - Estimates

• Pages 2959 to 2964 - Agenda Item 6 - Accounting Estimates (Cover Sheet) (97K)
• Pages 2965 to 3000 - Agenda Item 6-A - Cmbnd ISA 540-545 - Mrk-up frm Sept IAASB Mtng (175K)
• Pages 3001 to 3034 - Agenda Item 6-B - Combined ISA 540-545 (Clean) (139K)
• Pages 3035 to 3070 - Agenda Item 6-C - Cmbnd ISA 540-545 - Mk-up frm ISA 540 Aprvd Close off (192K)

Agenda Item 7 - Representations

• Pages 3071 to 3074 - Agenda Item 7 - Written Representations (Cover Sheet) (91K)
• Pages 3075 to 3088 - Agenda Item 7-A - Proposed ISA 580 (Clean) (60K)
• Pages 3089 to 3104 - Agenda Item 7-B - Proposed ISA 580 - Mark-Up from October IAASB Meeting (87K)

Agenda Item 8 - Quality Control

• Pages 3105 to 3110 - Agenda Item 8 - ISA 220 (Cover Sheet) (97K)
• Pages 3111 to 3124 - Agenda Item 8-A - ISA 220 clean (59K)
• Pages 3125 to 3138 - Agenda Item 8-B - ISA 220 additional changes in mark-up (64K)
• Pages 3139 to 3152 - Agenda Item 8-C - ISA 220 Level I changes (78K)
• Pages 3153 to 3160 - Agenda Item 8-D - ISA 220 Disposition of Present Tense (50K)
• Pages 3161 to 3172 - Agenda Item 8-E - ISA 220 Mapping Document (69K)

Agenda Item 9 - Related Parties

• Pages 3173 to 3186 - Agenda Item 9 - Related Parties Cover Sheet and Issues (127K)
• Pages 3187 to 3206 - Agenda Item 9-A - Revised ISA 550 Clean (89K)
• Pages 3207 to 3232 - Agenda Item 9-B - Revised ISA 550 Mark-up from Montreal (148K)

Agenda Item10 - Subsequent Events

• Pages 3233 to 3238 - Agenda Item 10 - ISA 560 )Cover Sheet) (86K)
• Pages 3239 to 3246 - Agenda Item 10-A - ISA 560 Redrafted (Clean) (54K)
• Pages 3247 to 3256 - Agenda Item 10-B - ISA 560 Mapped Document (Mark Up) (66K)
• Pages 3257 to 3262 - Agenda Item 10-C - ISA 560 Mapped Document (Clean) (52K)
• Pages 3262 to 3274 - Agenda Item 10-D - ISA 560 Mapping Document (54K)
• Pages 3275 to 3280 - Agenda Item 10-E - ISA 560 Disposition of the Present Tense (43K)
• Pages 3281 to 3284 - Agenda Item 10-F - Addendum to Agenda Item 10 (Cover sheet) - Proposed ISA 560 (Redrafted) Public Sector Considerations (39K)

Agenda Item11 - Internal Audit

• Pages 3285 to 3288 - Agenda Item 11 - Redraft ISA 610 Cover sheet (91K)
• Pages 3289 to 3294 - Agenda Item 11-A - Redrafted ISA 610 Clean (36K)
• Pages 3295 to 3302 - Agenda Item 11-B - Redrafted ISA 610 Marked (53K)
• Pages 3303 to 3304- Agenda Item 11-C - ISA 610 Disposition of Present Tense (21K)
• Pages 3305 to 3310 - Agenda Item 11-D - ISA 610 - Mapping Document (40K)

Proposed Timetable

• Timetable for Public - London (84K)

Meeting Summary

IAASB_Meeting Highlights_ Draft, December 2006 London

• 2006 12 IAASB Highlights Draft (1.5 MB)

Audio

• Discussion held on Friday afternoon, December 8, 2006 (64.2 MB)
  Agenda Item 3 - Summary Financial Statements (Run time: 29 minutes)
  Agenda Item 2 - Audit Documentation (Run time: 30 minutes)
  Agenda Item 10 - Subsequent Events (Run time: 41 minutes)
  Agenda Item 11 - Internal Audits (Run time: 32 minutes)
• Discussion held on Friday morning, December 8, 2006 (115.9 MB)
  Agenda Item 7 - Representations (Run time: 2 hours, 24 minutes)
  Agenda Item 3 - Summary Financial Statements (Run time: 32 minutes)
  Work Program Presentation by Richard Fleck, UK APB and Paul George, UK POB (Run time: 1 hour, 7 minutes)
• Discussion held on Monday afternoon, December 4, 2006 (94.2 MB)
  Agenda Item 7 - Representations (Run time: 2 hours, 10 minutes)
  Agenda Item 5 - Other Information (Run time: 1 hour, 8 minutes)
• Discussion held on Monday morning, December 4, 2006 (22.9 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 12 minutes)
  Agenda Item 6 - Estimates (Run time: 36 minutes)
  (Due to recording malfunction, file missing approximately 3 minutes of conversation and cannot be fast-forwarded.)
• Discussion held on Monday morning, December 4, 2006 (85.9 MB)
  Agenda Item 6 - Estimates (Run time: 1 hour, 43 minutes)
  Agenda Item 7 - Representations (Run time: 1 hour, 18 minutes)
• Discussion held on Thursday afternoon, December 7, 2006 (123.8 MB)
  Agenda Item 5 - Other Information (Run time: 56 minutes)
  Agenda Item 6 - Estimates (Run time: 1 hour, 55 minutes)
  Agenda Item 8 - Quality Control (Run time: 2 hours, 19 minutes)
• Discussion held on Thursday morning, December 7, 2006 (69.4 MB)
  Agenda Item 9 - Related Parties (Run time: 2 hours, 26 minutes)
• Discussion held on Tuesday afternoon, December 5, 2006 (41.5 MB)
  Agenda Item 11 - Internal Audits (Run time: 1 hour, 27 minutes)
• Discussion held on Tuesday morning, December 5, 2006 (100.8 MB)
  Agenda Item 2 - Audit Documentation (Run time: 2 hours, 3 minutes)
  Agenda Item 10 - Subsequent Events (Run time: 1 hour, 20 minutes)
• Discussion held on Wednesday afternoon, December 6, 2006 (56.4 MB)
  Agenda Item 4 - ISA 200 (Run time: 2 hours)
• Discussion held on Wednesday morning, December 6, 2006 (75.1 MB)
  Agenda Item 3 - Summary Financial Statements (Run time: 2 hours 38 minutes)