Los Angeles, California

December 05 - 09, 2011

Agenda

Final Timetable

• 20111205-IAASB-Dec2011 MtgTimetable-Final (202K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• 20111205-IAASB-Agenda Item 1 Introduction and Opening Remarks-V1 (71K)
• 20111205-IAASB-Agenda Item 1-A-Sep 2011 Meeting Draft Public Session Mins-(marked up) (119K)
• 20111205-IAASB-Agenda Item 1-B-Sep 2011 Meeting Draft Public Session Mins-(clean) (151K)

Agenda Item 2 - ISRS 4410

• 20111205 IAASB-Agenda Item 2-A ISRS 4410 Issues and Task-V6docx (153K)
• 20111205 IAASB-Agenda Item 2-B (Marked from September) ISRS 4410-V6.3 (308K)
• 20111205 IAASB-Agenda Item 2-C (clean) ISRS 4410-V3 (311K)
• 20111205-IAASB-Agenda Item 2 ISRS4410 Cover Note-V2 (75K)
• 20111205-IAASB-Agenda Item 2-D Revised ISRS 4410 (Marked from ED)-V1 (372K)

Agenda Item 3-IAASB Strategy and Work Program

• 20111205-IAASB-Agenda Item 3-Draft IAASB Strategy and Work Program-Cover-v1-02 (98K)
• 20111205-IAASB-Agenda Item 3A-Strategy 2012-2014-Marked from Sept-v1-01 (176K)

Agenda Item 4 - ISA 610

• 20111205-IAASB-Agenda Item 4 ISA 610 Cover Note-V1 (80K)
• 20111205-IAASB-Agenda Item 4-A ISA 610 Issues and IAASB TF Proposals-V1 (76K)
• 20111205-IAASB-Agenda Item 4-B ISA 610 Proposed Revised ISA 610-V1 (Marked from September 2011) (198K)
• 20111205-IAASB-Agenda Item 4-C ISA 610 Proposed Revised ISA 315-V1 (Clean) (102K)
• 20111205-IAASB-Agenda Item 4-D ISA 610 Proposed Revised ISA 610-V1 (Clean) (185K)
• 20111205-IAASB-Agenda Item 4-E ISA 610 Proposed Revised ISA 610-V1 (Key Changes and ED Mapping) (157K)
• 20111205-IAASB-Agenda Item 4-F ISA 610 Proposed Revised ISA 315-V1 (Marked from ED) (110K)
• 20111205-IAASB-Agenda Item 4-G ISA 610 Proposed Revised ISA 610-V1 (Marked from ED) (208K)
• 20111205-IAASB-Agenda Item 4-H ISA 610 Proposed Revised ISA 610-V1 (DA Shaded) (159K)
• 20111205-IAASB-Agenda Item 4-I ISA 610 Proposed Conforming Amendments-V1 (46K)

Agenda Item 5 - Auditor Reporting

• 20111205-IAASB-Agenda Item 5-A-Auditor Reporting Draft Project Proposal-final-v2-06 (121K)
• 20111205-IAASB-Agenda Item 5-Auditor Reporting Cover Note-v1-03 (83K)
• 20111205-IAASB-Agenda Item 5-B-Auditor Reporting Issues Paper-v1-03 (3) (384K)
• 20111205-IAASB-Agenda Item 5-C-Auditor Reporting-Scorecard of Options-v1-01 (213K)

Agenda Item 6-Audit Quality

• 20111205-IAASB-Agenda Item 6 AuditQuality Cover Sheet-V1 (54K)
• 20111205-IAASB-Agenda Item 6-A-AuditQuality Issues Paper-V1 (118K)
• 20111205-IAASB-Agenda Item 6-B-Illustrative Engagement Level Part-V1 (95K)
• 20111205-IAASB-Agenda Item 6-C-AuditQuality Alternative Framework Structure-V1 (81K)
• 20111205-IAASB-Agenda Item 6-D-AuditQuality Revised Introductory Part-V1 (317K)
• 20111205-IAASB-Agenda Item 6-E-Impact of FRF-V1 (45K)
• 20111205-IAASB-Agenda Item 6-F-Revised Draft AQ Fwk Paper (532K)

Agenda Item 7 - Draft Staff Q & A - Professional Skepticism

• 20111205-IAASB-Agenda 7 Handout Intitial Reactions related to Agenda Item 7-A Staff QA (44K)
• 20111205-IAASB-Agenda Item 7 Staff QA Professional Skepticism-Cover Notev2 (63K)
• 20111205-IAASB-Agenda Item 7-A Draft Staff QA-Professional Skepticism-V1 (135K)

Agenda Item 8 - ISRE 2400

• 20111205-IAASB-Agenda Item 8 ISRE2400 Cover Note-V2 (76K)
• 20111205-IAASB-Agenda Item 8-A-ISRE2400 Issues and Task Force Proposals-V6 1 (279K)

Agenda Item 9 - ISAE 3410

• 20111205-IAASB-Agenda Item 9 ISAE 3410 Cover Note-V1 (74K)
• 20111205-IAASB-Agenda Item 9-A ISAE 3410 Issues and Task Force Proposals-V1 (122K)
• 20111205-IAASB-Agenda Item 9-B-ISAE 3410 GHG (Clean) (518K)
• 20111205-IAASB-Agenda Item 9-C ISAE 3410 GHG Draft (Marked) (505K)

Agenda Item10 - Disclosures

• 20111205-IAASB-Agenda Item 10 Disclosures Feedback Statement Cover Sheet-V1 (157K)
• 20111205-IAASB-Agenda Item 10-A Disclosures Feedback Statement Issues and IAASB WG Proposals-V1 (222K)
• 20111205-IAASB-Agenda Item 10-B Draft Disclosures Feedback Statement-V1 (542K)

Agenda Item11 - ISA 720

• 20111205-IAASB-Agenda Item 11 ISA 720 Cover Sheet-V1-01 (76K)
• 20111205-IAASB-Agenda Item 11-A ISA 720 Issues and TF Proposals-V1 (98K)
• 20111205-IAASB-Agenda Item 11-B ISA 720 Proposed ISA 720 (Revised)-V1 (Marked from September 2011) (109K)
• 20111205-IAASB-Agenda Item 11-C ISA 720 Proposed ISA 720 (Revised)-V1 (Clean) (92K)
• 20111205-IAASB-Agenda Item 12-Due Process-v1-00 (105K)

Minutes

• 20120312-IAASB-Agenda Item 1-A-Dec 2011 Mtg Public Session Minutes-Approved 0 (188K)

Meeting Summary

20111205-IAASB-December_2011_Meeting Highlights

• 20111205-IAASB-December 2011 Meeting Highlights (139K)

Updated Agenda

Agenda Item 2C (Updated)

• 20111209 IAASB-Updated Agenda Item 2-C(Updated) ISRS 4410 (297K)

Agenda Item 4-C ISA 315

• 20111209-IAASB-Updated Agenda Item 4C-ISA 315 Revised-final (63K)

Agenda Item 4-D ISA 610

• 20111209-IAASB-Updated Agenda Item 4-D-ISA 610 Revised-final (168K)

Agenda Item 4I-Conforming_Amendments

• 20111209-IAASB-Updated Agenda Item 4I-Conforming Amendments-final (55K)

Agenda Item 5-A (Updated) - Clean

• 20111205-IAASB-Updated Agenda Item 5-A-Auditor Reporting Project Proposal-Approved Clean (143K)

Agenda Item 5-A (Updated) - Marked

• 20111205-IAASB-Updated Agenda Item 5-A-Auditor Reporting Project Proposal-Approved Marked (148K)

Audio

Discussion Held on December 5, 2011 - Monday AM

• IAASB LA MON AM SESSION (79.3 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 19.53 minutes)
  Agenda Item 2 - ISRS 4410 (Run time: 3 hours)

Discussion Held on December 5, 2011 - Monday PM

• IAASB LA MON PM SESSION (86.7 MB)
  Agenda Item 2 - ISRS 4410 (Run time: 1 hour, 33.20 minutes)
  Agenda Item 3 - Strategy (Run time: 1 hour, 58 minutes)

Discussion Held on December 6, 2011 - Tuesday AM

• IAASB LA TUES AM SESSION (86.9 MB)
  Agenda Item 4 - ISA 610 (Run time: 3 hours, 31.46 minutes)

Discussion Held on December 6, 2011 - Tuesday PM

• IAASB LA TUES PM SESSION (86.7 MB)
  Agenda Item 4 - ISA 610 (Run time: 7 minutes)
  Agenda Item 9 - GHG (Run time: 3 hours, 24.19 minutes)

Discussion Held on December 7, 2011 - Wednesday AM

• IAASB LA WED AM SESSION (98 MB)
  Agenda Item 10 - Disclosures Feedback Statement (Run time: 1 hour, 16 minutes)
  Agenda Item 7 - Staff Q & A (Run time: 44.09 minutes)
  Agenda Item 8 - ISRE 2400 (Run time: 1 hour, 52.34 minutes)

Discussion Held on December 7, 2011 - Wednesday PM

• IAASB LA WED PM SESSION (38.4 MB)
  Agenda Item 8 - ISRS 2400 (Run time: 4.30 minutes)
  Agenda Item 6 - Audit Quality (Run time: 1 hour, 11 minutes)
  Closing Remarks (Run time: 18.22 minutes)

Discussion Held on December 8, 2011 - Thursday AM

• IAASB LA THURS AM SESSION (50.4 MB)
  Agenda Item 5 - Auditor Reporting (Run time: 2 hours, 2.47 minutes)

Discussion Held on December 8, 2011 - Thursday AM 2

• IAASB LA THURS AM 2 SESSION (37 MB)
  PIOB - Rob Ward (Run time: 8.12 minutes)
  Agenda Item 5 - Auditor Reporting (Run time: 50.15 minutes)
  Agenda Item 2 - ISRS 4410 (Run time: 32.30 minutes)
  

Discussion Held on December 8, 2011 - Thursday PM

• IAASB LA THURS PM SESSION (97.6 MB)
  Agenda Item 2 - ISRS 4410 (Run time: 2 hours, 29.30 minutes)
  Agenda Item 5 - Auditor Reporting (Run time: 14.23 minutes)
  Agenda Item 6 - Audit Quality (Run time: 1 hour, 4.11 minutes)
  PIOB Remarks - Rob Ward (Run time: 8.08 minutes)
  Closing Remarks - Prof. Arnold Schilder, IAASB Chairman (Run time: 1.33 minutes)
  
  

Discussion Held on December 9, 2011 - Friday AM

• IAASB LA FRI AM SESSION (74.5 MB)
  Agenda Item 4 - Pro ISA 610 (Run time: 2 hours, 1.28 minutes)
  Agenda Item 5 - Auditor Reporting (Run time: 29.11 minutes)
  Agenda Item 3 - Strategy (Run time: 19 minutes)
  Agenda Item 9 - GHG (Run time: 52.27 minutes)

Discussion Held on December 9, 2011 - Friday PM

• IAASB LA FRI PM SESSION (70 MB)
  Agenda Item 11 - ISA 720 (Run time: 2 hours, 42.18 minutes)
  Closing Remarks - PIOB - Rob Ward (Run time: 6.11 minutes)
  Closing Comments - Prof. Arnold Schilder, IAASB Chairman (Run time: 2.4 minutes)

Presentations

• 20111205-IAASB Update-Auditor Reporting Slides v4 (669K)