Miami, FL -United States

September 15 - 19, 2008

Agenda

Timetable

• Timetable for Public - Miami (83K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• (Rev) Pages 2579 to 2614 - Agenda Item 1-A - Draft Minutes of June 2008 Public Session (Clean) (205K)
• Pages 2577 to 2578 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (74K)

Agenda Item 1-A - IAASB Miami Public Session Minutes

• 2008 09 Miami Public Session - Approved (143K)

Agenda Item 2 - External Confirmations

• Pages 1643 to 1644 - Agenda Item 2 - External Confirmations (Cover Sheet) (75K)
• Pages 1645 to 1648 - Agenda Item 2-A - External Confirmations (Issues Paper) (26K)
• Pages 1649 to 1666 - Agenda Item 2-B - ISA 505 (Revised and Redrafted) (Marked from June IAASB) (107K)
• Pages 1667 to 1682 - Agenda Item 2-C - ISA 505 (Revised and Redrafted) (Clean) (145K)
• Pages 1683 to 1700 - Agenda Item 2-D - ISA 505 (Revised and Redrafted) (Marked from ED) (176K)

Agenda Item 3 - Control Deficiencies

• Agenda Item 3-A - Control Deficiencies (Significant Comments) (179K)
• Pages 1701 to 1702 - Agenda Item 3 - Control Deficiencies (Cover Sheet) (82K)
• Pages 1725 to 1742 - Agenda Item 3-B - Proposed ISA 265 (Marked from ED) (103K)
• Pages 1743 to 1760 - Agenda Item 3-C - Proposed ISA 265 (Clean) (113K)

Agenda Item 4 - Audit Evidence

• (Revised) Pages 1761 to 1762 - Agenda Item 4 - Audit Evidence (Cover Sheet) (69K)
• Pages 1763 to 1776 - Agenda Item 4-A - Audit Evidence (Significant Comment) (115K)
• Pages 1777 to 1788 - Agenda Item 4-B - Proposed ISA 501 (Redrafted) (Marked up from ED) (76K)
• Pages 1789 to 1798 - Agenda Item 4-C - Proposed ISA 501 (Redrafted) (Clean) (71K)
• Pages 2321 to 2324 - Agenda Item 4-D - ISA 501 (Redrafted) (EC Comment Letter) (22K)

Agenda Item 5 - Auditor's Reports

• Pages 1799 to 1806 - Agenda Item 5 - Auditor's Report (Cover Sheet) (117K)
• Pages 1807 to 1838 - Agenda Item 5-A - Proposed ISA 700 (Redrafted) (Marked from June 19) (169K)
• Pages 1839 to 1868 - Agenda Item 5-B - Proposed ISA 700 (Redrafted) (Clean) (185K)
• Pages 1869 to 1906 - Agenda Item 5-C - Proposed ISA 700 (Marked from ED) (228K)
• Pages 1907 to 1920 - Agenda Item 5-D - Proposed ISA 700 (IAASB Comments) (63K)

Agenda Item 6 - Comparative Information

• Pages 1921 to 1922 - Agenda Item 6 - Comparative Information (Cover Sheet) (76K)
• Pages 1923 to 1934 - Agenda Item 6-A - Comparative Information (Issues Paper) (103K)
• Pages 1935 to 1960 - Agenda Item 6-B - ISA 710 (Redrafted) (Marked from ED) (316K)
• Pages 1961 to 1984 - Agenda Item 6-C - ISA 710 (Redrafted) (Clean) (325K)

Agenda Item 7 - Analytical Procedures

• (Revised) Pages 1985 to 1994 - Agenda Item 7 - Analytical Procedures Cover Sheet and Issues (100K)
• Pages 1995 to 2004 - Agenda Item 7-A - Proposed ISA 520 (Redrafted) (Marked from ED) (112K)
• Pages 2005 to 2014 - Agenda Item 7-B - Proposed ISA 520 (Redrafted) (Clean) (106K)

Agenda Item 8 - Terms of Engagement

• Pages 2015 to 2016 - Agenda Item 8 - Terms of Engagement (Cover Sheet) (77K)
• Pages 2017 to 2026 - Agenda Item 8-A - Terms of Engagement (Significant Comments) (79K)
• Pages 2027 to 2060 - Agenda Item 8-B - ISA 210 (Redrafted) (Marked) (189K)
• Pages 2061 to 2092 - Agenda Item 8-C - ISA 210 (Redrafted) (Clean) (148K)

Agenda Item 9 - Service Organizations

• Pages 2093 to 2094 - Agenda Item 9 - Service Organizations (Cover Sheet) (78K)
• Pages 2095 to 2106 - Agenda Item 9-A - Service Organizations (Significant Comments) (92K)
• Pages 2107 to 2130 - Agenda Item 9-B - ISA 402 (Revised and Redrafted) (Marked from ED) (126K)
• Pages 2131 to 2152 - Agenda Item 9-C - ISA 402 (Revised and Redrafted) (Clean) (121K)

Agenda Item10 - Quality Control

• Pages 2153 to 2154 - Agenda Item 10 - Quality Control (Cover Sheet) (79K)
• Pages 2155 to 2162 - Agenda Item 10-A - Quality Control (Issues Paper) (63K)
• Pages 2163 to 2180 - Agenda Item 10-B - ISA 220 (Redrafted) (Marked from June) (109K)
• Pages 2181 to 2198 - Agenda Item 10-C - ISA 220 (Redrafted) (Clean) (107K)
• Pages 2199 to 2218 - Agenda Item 10-D - ISA 220 (Redrafted) (Marked from ED) (107K)
• Pages 2219 to 2252 - Agenda Item 10-E - ISQC 1 (Redrafted) (Marked from June) (152K)
• Pages 2253 to 2284 - Agenda Item 10-F - ISQC 1 (Redrafted) (Clean) (164K)
• Pages 2285 to 2320 - Agenda Item 10-G - ISQC 1 (Redrafted) (Marked from ED) (163K)

Agenda Item11 - Special Reports

• Pages 2325 to 2330 - Agenda Item 11 - Special Reports (Cover Sheet and Issues Paper) (108K)
• Pages 2331 to 2346 - Agenda Item 11-A - ISA 800 (Revised and Redrafted) (Marked from June) (91K)
• Pages 2347 to 2364 - Agenda Item 11-B - ISA 805 (Revised and Redrafted) (Marked from June) (109K)
• Pages 2365 to 2390 - Agenda Item 11-C - ISA 810 (Revised and Redrafted) (Marked from June) (107K)
• Pages 2391 to 2430 - Agenda Item 11-D - ED-ISA 800 vs Final ISAs 800 805 (246K)
• Pages 2431 to 2458 - Agenda Item 11-E - ED-ISA 805 vs Final ISA 810 (138K)
• Pages 2459 to 2468 - Agenda Item 11-F - IAASB Comments (38K)

Agenda Item12 - Fair Value Auditing Guidance Task Force Upd

• Pages 2469 to 2474 - Agenda Item 12 - Fair Value Auditing Guidance Task Force Update (99K)

Agenda Item13 - Auditor's Experts

• Pages 2475 to 2476 - Agenda Item 13 - Auditor's Experts (Cover Sheet) (78K)
• Pages 2477 to 2482 - Agenda Item 13-A - Auditor's Experts (Issues Paper) (42K)
• Pages 2483 to 2510 - Agenda Item 13-B - ISA 620 (Marked from June) (160K)
• Pages 2511 to 2534 - Agenda Item 13-C - ISA 620 (Clean) (154K)
• Pages 2535 to 2560 - Agenda Item 13-D - ISA 620 (Marked from ED) (156K)
• Pages 2561 to 2576 - Agenda Item 13-E - ISA 500 (Clean) (99K)

Agenda Item14 - Due Process

• Pages 2615 to 2618 - Agenda Item 14 - Due Process (94K)

Meeting Summary

• 2008-09-IAASB-Highlights (101K)

Updated Agenda

• Updated Agenda Item 2-C - ISA 505 (Revised and Redrafted) (149K)

Agenda Item 4 - Audit Evidence

• Conforming Amendments as a Result of ISA 505 (Revised and Redrafted) (24K)

Agenda Item 5 - Auditor's Reports

• Conforming Amendments as a Result of ISA 700 (Redrafted) (18K)
• Updated Agenda Item 4-C - ISA 501 (Redrafted) (69K)
• Updated Agenda Item 5-B - ISA 700 (Redrafted) (155K)

Agenda Item 6 - Comparative Information

• Updated Agenda Item 13-C - ISA 620 (Revised and Redrafted) (107K)
• Updated Agenda Item 6-C - ISA 710 (Redrafted) (311K)

Agenda Item 7 - Analytical Procedures

• Conforming Amendments as a Result of ISA 520 (Redrafted) (29K)
• Updated Agenda Item 7-B - ISA 520 (Redrafted) (90K)

Agenda Item10 - Quality Control

• Updated Agenda Item 10-C - ISA 220 (Redrafted) (96K)
• Updated Agenda Item 10-F - ISQC 1 (Redrafted) (126K)

Agenda Item11 - Special Reports

• Updated - Agenda Item 11-C - ISA 810 (Revised and Redrafted) (96K)
• Updated Agenda Item 11-A - ISA 800 (Revised and Redrafted) (83K)
• Updated Agenda Item 11-B - ISA 805 (Revised and Redrafted) (98K)

Agenda Item13 - Auditor's Experts

• Updated Agenda Item 13-E - ISA 500 (Redrafted) (82K)

Audio

• Discussion held on Friday AM, September 19, 2008 (104.1 MB)
  Agenda Item 4 – Other Evidence (ISA 501) (Run time: 44.30 minutes)
  Agenda Item 10 – Quality Control (ISA 220) (Run time: 1 hour, 42.45 minutes)
  Agenda Item 13 – Experts (ISA 620) (Run time: 1 hour, 13.09 minutes)
• Discussion held on Friday PM, September 19,, 2008 (16.4 MB)
  Agenda Item 13 – Experts (ISA 620) (Run time: 20.21 minutes)
  ISA 500 (Run time:01 minutes)
  Closing Comments by The PIOB Member Michael Hafeman (Run time: 3:20 minutes)
  Closing Comments by The IAASB Chairman John Kellas (Run time: 7:10 minutes)
• Discussion held on Monday AM, September 15, 2008 (120.9 MB)
  Agenda Item 1 – Introduction and Minutes (Run time: 12.04 minutes)
  Agenda Item 6 – Comparatives (ISA 710) (Run time: 1 hour, 45.20 minutes)
  Agenda Item 2 – Confirmations (ISA 505) (Run time: 2 hours, 15.38 minutes)
• Discussion held on Monday PM, September 15, 2008 (78.9 MB)
  Agenda Item 8 – Terms of Audit Engagements (ISA 210) (Run time: 2 hours, 13.27 minutes)
  Agenda Item 12 – Fair Value Update (Run time: 31.38 minutes)
• Discussion held on Thursday AM, September 18, 2008 (88 MB)
  Agenda Item 2 – Confirmations (ISA 505) (Run time: 1 hour, 24.51 minutes)
  Agenda Item 6 – Comparatives (ISA 710) (Run time: 1 hour, 04.36 minutes)
  Agenda Item 7 – Analytical Procedures (ISA 520) (Run time: 34.13 minutes)
  
• Discussion held on Thursday PM, September 18, 2008 (55 MB)
  Agenda Item 8 – Terms of Audit Engagements (ISA 210) (Run time: 19. 44 minutes)
  Agenda Item 9 – Service Organizations (ISA 402) (Run time: 1 hour, 35. 52 minutes)
• Discussion held on Thursday PM, September 18, 2008 (60.7 MB)
  Agenda Item 6 – Comparatives (ISA 710) (Run time: 20.30 minutes)
  Agenda Item 8 – Terms of Audit Engagements (ISA 210) (Run time: 1 hour, 32. 04 minutes)
• Discussion held on Tuesday AM, September 16, 2008 (117.8 MB)
  Agenda Item 7 – Analytical Procedures (ISA 520) (Run time: 25.00 minutes)
  Agenda Item 10 – Quality Control (ISA 220) (Run time: 3 hours, 42.25 minutes)
• Discussion held on Tuesday PM, September 16, 2008 (103.4 MB)
  Agenda Item 10 – Quality Control (ISA 220) (Run time: 2.00 minutes)
  Agenda Item 13 – Experts (ISA 620) (Run time: 3 hours, 28.31 minutes)
• Discussion held on Wednesday AM, September 17, 2008 (117.9 MB)
  Agenda Item 4 – Other Evidence (ISA 501) (Run time: 1 hour, 23.23 minutes)
  Agenda Item 5 – Auditor’s Reports (ISA 700) (Run time: 36.04 minutes)
  Agenda Item 11 – Auditor’s Reports (ISAs 800, 805, 810) (Run time: 1 hour, 23.34 minutes)
  Agenda Item 3 – Control Deficiencies (ISA 265) (Run time: 28.31 minutes)
• Discussion held on Wednesday PM, September 17, 2008 (58.3 MB)
  Agenda Item 3 – Control Deficiencies (ISA 265) (Run time: 2 hour, 03.04 minutes)