New Orleans

December 06 - 10, 2004

Agenda

Agenda Item 7-E - Group Audits - Comment Analysis

• Timetable-for-Public (513K)

Agenda Papers

Agenda

• Timetable-for-Public (513K)

Agenda Item 1 - Proposed Minutes

• Pages 1987 to 2004 - Agenda Item 1-A - Draft Minutes 2004 09 New York (Public Session) (227K)

Agenda Item 10 - Estimates

• Pages 2439 to 2446 - Agenda Item 10 - Estimates (Cover Sheet) (243K)
• Pages 2447 to 2466 - Agenda Item 10-A - Estimates - Proposed Exposure Draft (Clean) (278K)

Agenda Item 11 - Proposed ISA 701 "Qualifications"

• Pages 2467 to 2468 - Agenda Item 11 - Qualifications (Cover Sheet) (218K)
• Pages 2469 to 2486 - Agenda Item 11-A Draft ISA 701 Clean (307K)
• Pages 2487 to 2490 - Agenda Item 11-B EOM Guidance for ISA 700 -Clean (177K)
• Pages 2491 to 2492 - Agenda Item 11-C - Excerpts from Extant ISAs (151K)

Agenda Item 2 - Project Proposal

• Pages 2007 to 2008 - Agenda Item 2 - Project Proposal - Revision of ISA 620 (Cover Sheet) (151K)
• Pages 2009 to 2016 - Agenda Item 2-A - Project Proposal - Revision of ISA 620 (151K)

Agenda Item 3 - Draft IAASB 2005-2006 Action Plan

• Pages 2017 to 2018 - Agenda Item 3 - Draft IAASB 2005-2006 Action Plan, Projects (Cover Sheet) (162K)
• Pages 2019 to 2026 - Agenda Item 3-A - Discussion Paper - 2005-2006 Project Priorities (158K)
• Pages 2027 to 2036 - Agenda Item 3-B - Draft IAASB 2005-2006 Action Plan (163K)

Agenda Item 4 - Proposal to Withdraw Certain IAPSs

• Pages 2037 to 2038 - Agenda Item 4 - IAPS Withdrawal (Cover Sheet) (148K)
• Pages 2039 to 2044 - Agenda Item 4-A - IAPS Withdrawal - Proposal (165K)

Agenda Item 5 - Communications

• Pages 2045 to 2052 - Agenda Item 5 - Communications (Cover Sheet) (229K)
• Pages 2053 to 2074 - Agenda Item 5-A - Communications-Draft ED-Rev ISA 260 (Clean) (240K)
• Pages 2075 to 2102 - Agenda Item 5-B - Communications-Draft ED-Rev ISA 260 (Mark-up) (346K)

Agenda Item 6 - Special Reports

• Pages 2103 to 2108 - Agenda Item 6 - Special Reports - Proposed Revised ISA 800 (Cover Sheet) (239K)
• Pages 2109 to 2142 - Agenda Item 6-A - Special Reports - Proposed Revised ISA 800 (279K)

Agenda Item 7 - Audit of Group Financial Statements

• Pages 2143 to 2144 - Agenda Item 7 - The Audit of Group Financial Statements (Cover Sheet) (221K)
• Pages 2145 to 2158 - Agenda Item 7-A - Group Audits - Summary of Significant Comments (242K)
• Pages 2159 to 2198 - Agenda Item 7-B - ISA XXX - Audit of Group Financial Statements (340K)
• Pages 2199 to 2226 - Agenda Item 7-C - ISA 600 - Work of Other Auditors in Group Audit (291K)
• Pages 2227 to 2246 - Agenda Item 7-D - IAPS - Audit of Group Financial Statements (246K)

Agenda Item 7-E - Group Audits - Comment Analysis

• Agenda Item 7-E - Group Audits - List of Respondents to Dec 2003 ED (99K)
• Agenda Item 7-E.1 - Group Audits - Comment Analysis - General Statements (146K)
• Agenda Item 7-E.2 - Group Audits - Comment Analysis - Proposed ISA 600 (1.1 MB)
• Agenda Item 7-E.3 - Group Audits - Comment Analysis - Proposed IAPS (607K)

Agenda Item 8 - Auditor's Report

• Pages 2247 to 2252 - Agenda Item 8 - Auditor's Report - Prop Rev ISA 700 (Cover Sheet) (207K)
• Pages 2253 to 2298 - Agenda Item 8-A - Auditor's Report - Proposed Revised ISA 700 (Clean) (358K)
• Pages 2299 to 2346 - Agenda Item 8-B - Auditor's Report - Prop Rev ISA 700 (Mark-up from Sept) (395K)
• Pages 2347 to 2398 - Agenda Item 8-C - Auditor's Report - Prop Rev ISA 700 (Mark-up from ED) (436K)

Agenda Item 9 - Materiality

• Pages 2399 to 2404 - Agenda Item 9 - Materiality (Cover Sheet) (224K)
• Pages 2405 to 2416 - Agenda Item 9-A - Materiality - Proposed Exposure Draft (Clean) (222K)
• Pages 2417 to 2436 - Agenda Item 9-B - Materiality - Proposed Exposure Draft (Mark-up) (262K)
• Pages 2437 to 2438 - Agenda Item 9-C - Materiality - Proposed Explanatory Memorandum (146K)

Minutes

Agenda Item 4 - Proposal to Withdraw Certain IAPSs

• 2004 12 New Orleans Public Session - Approved (182K)

Meeting Summary

Agenda Item 2 - Project Proposal

• 2004 12 IAASB Highlights (99K)

Audio

• Discussion held on Friday morning, December 10, 2004, File 2 (27.1 MB)
  Agenda Item 8 - Auditor's Report (Run time: 1hr 30 min.)
  Agenda Item 3 - Draft IAASB 2005-2006 Action Plan (Run time: 1 hr.)
• Discussion held on Friday morning, December 10, 2004, File 1 (40.5 MB)
  Agenda Item 8 - Auditor's Report (Run time: 1hr 30 min.)
  Agenda Item 3 - Draft IAASB 2005-2006 Action Plan (Run time: 1 hr.)
• Discussion held on Monday afternoon, December 6, 2004, File 1 (22.8 MB)
  Agenda Item 9 - Materiality (Run time: 3hr 15 min.)
• Discussion held on Monday afternoon, December 6, 2004, File 2 (68.7 MB)
  Agenda Item 9 - Materiality (Run time: 3hr 15 min.)
• Discussion held on Monday morning, December 6, 2004 (114.1 MB)
  Introduction and Agenda Item 1 - Proposed Minutes (Run time: 15 min)
  Agenda Item 10 - Estimates (Run time: 3hr 40 min.)
• Discussion held on Thursday afternoon, December 9, 2004 (99.3 MB)
  Agenda Item 7 - Audit of Group Financial Statements (Run time: 1hr 05 min.)
  Agenda Item 10 - Estimates (Run time: 1hr 15 min.)
  Agenda Item 9 - Materiality (Run time: 1 hr 25 min.)
• Discussion held on Thursday morning, December 9, 2004 (117.9 MB)
  Agenda Item 7 - Audit of Group Financial Statements (Run time: 4hr 10 min.)
• Discussion held on Tuesday afternoon, December 7, 2004 (105.7 MB)
  Agenda Item 5 - Communications (Run time: 3hr 40 min.)
• Discussion held on Tuesday morning, December 7, 2004 (103 MB)
  Agenda Item 8 - Auditor's Report (Run time: 3hr 50 min.)
• Discussion held on Wednesday afternoon, December 8, 2004 (59.3 MB)
  Agenda Item 6 - Special Reports (Run time: 1hr 55 min.)
  Agenda Item 2 - Project Proposal (Run time: 30 min.)
• Discussion held on Wednesday morning, December 8, 2004 (92.2 MB)
  Agenda Item 11 - Proposed ISA 701 "Qualifications (Run time: 3hr 05 min.)
  Agenda Item 4 - Proposal to Withdraw Certain IAPSs (Run time: 15 min.)