New York

May 22 - 26, 2006

Agenda Papers

Agenda Item 1 - Introduction and Draft Minutes

• Pages 1183 to 1184 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74K)
• Pages 1185 to 1206 - Agenda Item 1-A - Draft Minutes 2006 03 Hong Kong Public Session (104K)

Agenda Item 2 - Special Reports

• Pages 707 to 712 - Agenda Item 2 - Special Reports Cover Sheet (232K)
• Pages 713 to 726 - Agenda Item 2-A - Proposed Changes to ISA 200 CLEAN (191K)
• Pages 727 to 730 - Agenda Item 2-B - Proposed Changes to ISA 210 CLEAN (131K)
• Pages 731 to 754 - Agenda Item 2-C - Proposed Changes to ISA 700R and ED-ISA 701 CLEAN (246K)
• Pages 755 to 766 - Agenda Item 2-D - Examples of Auditors' Reports (173K)
• Pages 767 to 782 - Agenda Item 2-E - Proposed Changes to ISA 200 MARK-UP (224K)
• Pages 783 to 786 - Agenda Item 2-F - Proposed Changes to ISA 210 MARK-UP (140K)
• Pages 787 to 822 - Agenda Item 2-G - Proposed Changes to ISA 700R and ED-ISA 701 MARK-UP (362K)

Agenda Item 3 - Early Application of Standards

• Pages 823 to 826 - Agenda Item 3 - Earlier Application of Standards (201K)

Agenda Item 4 - International Convergence

• Pages 827 to 828 - Agenda Item 4 - International Convergence (188K)
• Pages 829 to 832 - Agenda Item 4-A - Modifications to IAASB Int Stds - Proposed Guide for NSSs (124K)
• Pages 833 to 834 - Agenda Item 4-B - International Convergence and NSSs - Issues (132K)

Agenda Item 5 - Practice Statements and Emerging Issues

• Pages 835 to 848 - Agenda Item 5 - Practice Statements and Emerging Issues (259K)

Agenda Item 6 - Clarity of IAASB Standards

• Pages 849 to 852 - Agenda Item 6 - Clarity of IAASB Standards Cover Sheet (83K)
• Pages 853 to 878 - Agenda Item 6-A - Clarity of IAASB Standards - Issues Paper (166K)

Agenda Item 7 - Modifications

• Pages 879 to 886 - Agenda Item 7 - Modifications Cover Sheet (213K)
• Pages 887 to 912 - Agenda Item 7-A - Proposed ISA 705 MARK-UP from HK (261K)
• Pages 913 to 934 - Agenda Item 7-B - Proposed ISA 705 CLEAN (216K)
• Pages 935 to 948 - Agenda Item 7-C - Proposed ISA 706 MARK-UP from HK (210K)
• Pages 949 to 956 - Agenda Item 7-D - Proposed ISA 706 CLEAN (164K)
• Pages 957 to 962 - Agenda Item 7-E - Proposed Conforming Changes (140K)
• Pages 963 to 966 - Agenda Item 7-F - ISA Objectives and Disposition of Present Tense (110K)

Agenda Item 8 - Communications

• Pages 1023 to 1046 - Agenda Item 8-D - Clarified ISA 260 CLEAN (135K)
• Pages 1047 to 1072 - Agenda Item 8-E - Clarified ISA 260 MARK-UP from HK (162K)
• Pages 1073 to 1090 - Agenda Item 8-F - ISA 260 Mapping Document (109K)
• Pages 967 to 968 - Agenda Item 8 - Communications Cover Sheet (88K)
• Pages 969 to 970 - Agenda Item 8-A - Communications - Issues (18K)
• Pages 971 to 996 - Agenda Item 8-B - Old ISA 260 CLEAN (135K)
• Pages 997 to 1022 - Agenda Item 8-C - Old ISA 260 MARK-UP from HK (155K)

Agenda Item 9 - Materiality

• Pages 1091 to 1096 - Agenda Item 9 - Materiality and Misstatements Cover Sheet (89K)
• Pages 1097 to 1104 - Agenda Item 9-A - ISA 320 Materiality Revised - Clean Close Off Draft (44K)
• Pages 1105 to 1114 - Agenda Item 9-B - ISA 450 Misstatements - Clean Close Off Draft (53K)
• Pages 1115 to 1124 - Agenda Item 9-C - ISA 320 Mtrlty Rvsd - Mrk-up frm Dec 05 Close Off Drft (59K)
• Pages 1125 to 1134 - Agenda Item 9-D - ISA 450 Misstatements - Mrk-up frm Dec 05 Close Off Drft (67K)
• Pages 1135 to 1142 - Agenda Item 9-E - ISA 320 Materiality Rvsd & Rdrftd - Clean Clarity Drft (45K)
• Pages 1143 to 1152 - Agenda Item 9-F - ISA 450 Misstatements Redrafted - Clean Clarity Draft (53K)
• Pages 1153 to 1162 - Agenda Item 9-G - ISA 320 Mapping Document (66K)
• Pages 1163 to 1174 - Agenda Item 9-H - ISA 450 Mapping Document (77K)

Agenda Item10 - INTOSAI MoU

• Pages 1207 to 1208 - Agenda Item 10 - INTOSAI PSC IAASB MoU Cover Sheet (76K)
• Pages 1209 to 1210 - Agenda Item 10-A - INTOSAI PSC IAASB MoU (18K)
• Pages 1211 to 1214 - Agenda Item 10-B - Project Structure and Co-op Process (35K)

Meeting Summary

• 2006 05 IAASB Highlights (447K)

Audio

• Discussion held on Friday morning, May 26th, 2006 (77 MB)
  Agenda Item 9 - Materiality (Run time: 1 hour, 7 minutes)
  Agenda Item 7 - Modifications (Run time: 1 hour, 35 minutes)
• Discussion held on Monday afternoon, May 22nd, 2006 (117.1 MB)
  Agenda Item 9 - Materiality (Run time: 56 minutes)
  Agenda Item 8 - Communications (Run time: 1 hour, 27 minutes)
  Agenda Item 7 - Modifications
  (Recording cut short at end due to technical malfunction - Run time: 1 hour, 45 minutes)
• Discussion held on Monday morning, May 22nd, 2006 (79.5 MB)
  Agenda Item 1 - Minutes and Introduction
  (Start of Minutes discussion cut off due to technical malfunction - Run time: 6 minutes)
  Agenda Item 9 - Materiality (Run time: 2 hours, 41 minutes)
• Discussion held on Thursday morning, May 25th, 2006 (74.1 MB)
  Agenda Item 4 - Convergence (Run time: 1 hour)
  Agenda Item 3 - Early Implementation (Run time: 25 minutes)
  Agenda Item 8 - Communications (Run time: 1 hour, 10 minutes)
• Discussion held on Tuesday afternoon, May 23rd, 2006 (115 MB)
  Agenda Item 2 - Special Reports (Run time: 3 hours, 2 minutes)
  Agenda Item 7 - Modifications (Run time: 1 hour)
• Discussion held on Tuesday morning, May 23rd, 2006 (81.6 MB)
  Agenda Item 7 - Modifications (Run time: 1 hour, 11 minutes)
  Agenda Item 2 - Special Reports (Run time: 1 hour, 42 minutes)
• Discussion held on Wednesday afternoon, May 24th, 2006 (68.2 MB)
  Agenda Item 6 - Clarity of IAASB Standards (Run time: 1 hour, 5 minutes)
  Agenda Item 10 - INTOSAI Mem. Of Understanding (Run time: 10 minutes)
  Agenda Item 5 - IAPSs Status (Run time: 1 hour, 8 minutes)
• Discussion held on Wednesday morning, May 24th, 2006 (82.1 MB)
  Agenda Item 6 - Clarity of IAASB Standards (Run time: 2 hours, 53 minutes)