Rome

June 13 - 17, 2005

Agenda

• Timetable for Public (83K)
• Timetable for Public (83K)

Agenda Papers

Agenda Item 1 - Minutes

• 2005 06 Rome Public Session - Approved (95K)
• Pages 587 to 588 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (74K)
• Pages 589 to 604 - Agenda Item 1-A - Draft Minutes 2005 03 Lima (Public Session) (89K)
• Pages 605 to 606 - Agenda Item 1-B - Current IAASB Project Timetable (3) (23K)

Agenda Item 2

• Pages 607 to 618 - Agenda Item 2 - Audit Documentation (Cover Sheet) (124K)
• Pages 619 to 630 - Agenda Item 2-A - ISA 230 Audit Documentation CLEAN (55K)
• Pages 631 to 646 - Agenda Item 2-B - ISA 230 Audit Documentation MARKED (91K)
• Pages 647 to 742 - Agenda Item 2-C - Audit Documentation (Detailed Analysis) (511K)
• Pages 743 to 756 - Agenda Item 2-D - Audit Documentation (Responses to Question) (78K)
• Pages 757 to 766 - Agenda Item 2-E - Audit Documentation (General Statements) (70K)

Agenda Item 3

• Pages 767 to 770 - Agenda Item 3 - NIVRA Response Cover Sheet (96K)
• Pages 771 to 774 - Agenda Item 3-A - Draft Letter to Royal NIVRA (35K)
• Pages 775 to 792 - Agenda Item 3-B - Comments NIVRA response (116K)
• Pages 793 to 798 - Agenda Item 3-C - Appendix NIVRA response (45K)
• Pages 798.5 to pdf - Agenda Item 3-D Dutch ED Standard 3410 (370K)
• Pages 798.6 to pdf - Agenda Item 3-E Dutch ED Standard 3010 (64K)

Agenda Item 4

• Pages 799 to 800 - Agenda Item 4 - Project Proposal - Revision of ISA 402 (Cover Sheet) (74K)
• Pages 801 - 812 - Agenda Item 4-A - Project Proposal - Revision of ISA 402 (74K)

Agenda Item 5

• Pages 813 to 820 - Agenda Item 5 - Special Reports (Cover Sheet) (103K)
• Pages 821 to 846 - Agenda Item 5-A - ISA 701 Other Historical Financial Information CLEAN (98K)
• Pages 847 to 868 - Agenda Item 5-B - ISA 800 Summarized Financial Statements CLEAN (79K)
• Pages 869 to 900 - Agenda Item 5-C - ISA 701 Other Historical Financial Information MARKED (165K)
• Pages 901 to 930 - Agenda Item 5-D - ISA 800 Summarized Financial Statements MARKED (165K)
• Pages 931 to 934 - Agenda Item 5-E - Proposed Conforming Amendments (36K)

Agenda Item 6

• Pages 935 to 936 - Agenda Item 6 - International Convergence (Cover Sheet) (85K)
• Pages 937 to 940 - Agenda Item 6-A - Int Convergence and SMO 3 (23K)
• Pages 941 to 944 - Agenda Item 6-B - Statement of Membership Obligation 3 (23K)

Agenda Item 7

• Pages 945 to 948 - Agenda Item 7 - ISA 550 Cover Sheet (92K)
• Pages 949 to 972 - Agenda Item 7-A - Related Parties - Proposed Exposure Draft (clean) (81K)
• Pages 973 to 1002 - Aganda Item 7-B - Related Parties - Proposed Exposure Draft markup (141K)

Agenda Item 8

• Pages 1003 to 1004 - Agenda Item 8 - Management Representations (Cover Sheet) (84K)
• Pages 1005 to 1014 - Agenda Item 8-A - Management Representations (59K)

Agenda Item 9

• Pages 1015 to 1020 - Agenda Item 9 - Clarity (Cover Sheet) (99K)
• Pages 1021 to 1052 - Agenda Item 9-A - (Clarity) Issues Paper and Proposal (194K)
• Pages 1053 to 1088 - Agenda Item 9-B - (Clarity) Redrafted ISA 315 (165K)
• Pages 1089 to 1144 - Agenda Item 9-B.1 - (Clarity) Analysis of ISA 315 and Mapping Doc (308K)
• Pages 1145 to 1152 - Agenda Item 9-B.2 - (Clarity) Redrafted ISA 315 (referenced to extant ISA) (71K)
• Pages 1153 to 1184 - Agenda Item 9-C - (Clarity) Redrafted ISA 240 (168K)
• Pages 1185 to 1240 - Agenda Item 9-C.1 - (Clarity) Analysis of ISA 240 and Mapping Documents (296K)
• Pages 1241 to 1248 - Agenda Item 9-C.2 - (Clarity) Redrafted ISA 240 (referenced to extant ISA) (60K)
• Pages 1249 to 1286 - Agenda Item 9-D - (Clarity) Respondent's Comments - General Statements (285K)
• Pages 1287 to 1360 - Agenda Item 9-D.1 - (Clarity) Respondents' Comments on ED by Question (529K)
• Pages 1361 to 1442 - Agenda Item 9-D.2 - (Clarity) Respondents' Comments on Consultation Paper by Question (561K)

Agenda Item10

• Pages 1443 to 1444 - Agenda Item 10 - Draft IAASB 2005-2006 Action Plan (Cover Sheet) (84K)
• Pages 1445 to 1454 - Agenda Item 10-A - Draft IAASB 2005-2006 Action Plan (62K)

Agenda Item11

• Pages 1455 to 1460 - Agenda Item 11 - IAASB Urgent Issues and Interpretations Committee - Draft Terms of Reference (101K)

Agenda Item12

• Pages 1461 to 1464 - Agenda Item 12 - Interims Cover sheet (81K)
• Pages 1465 to 1500 - Agenda Item 12-A - Interim ISREE (clean) (133K)
• Pages 1501 to 1540 - Agenda Item 12-B -Interim ISREE (Mark-up) (171K)

Meeting Summary

2005_06_IAASB Meeting Highlights

• 2005 06 IAASB Highlight (2) (110K)

Audio

• Discussion held on Friday morning, June 17, 2005 (94.5 MB)
  Agenda Item 12 - Review of Interims Financial Information (Run time: 86 mins)
  Agenda Item 5 - Special Reports (Run time: 76 mins)
  Agenda Item 7 - Related Parties (Run time: 41 mins)
• Discussion held on Monday afternoon, June 13, 2005 File 1 (46.7 MB)
  Agenda Item 7 - Related Parties (Run time: 60 mins)
  Agenda Item 5 - Special Reports (Run time: 50 mins)
• Discussion held on Monday afternoon, June 13, 2005 File 2 (67.3 MB)
  Agenda Item 5 - Special Reports (Run time: 142 mins)
• Discussion held on Monday morning, June 13, 2005 (102.4 MB)
  Agenda Item 1 - Introduction & Minutes (Run time: 9 mins)
  Agenda Item 7 - Related Parties (Run time: 208 mins)
• Discussion held on Thursday afternoon, June 16, 2005 (85 MB)
  Agenda Item 9 - Clarity of IAASB Standards (Run time: 147 mins)
  Agenda Item 3 - Sustainability (Run time: 30 mins)
• Discussion held on Thursday morning, June 16, 2005, File 1 (53.2 MB)
  Agenda Item 6 - International Convergence (Run time: 55 mins)
  Agenda Item 9 - Clarity of IAASB Standards (Run time: 65 mins)
• Discussion held on Thursday morning, June 16, 2005, File 2 (55.7 MB)
  Agenda Item 9 - Clarity of IAASB Standards (Run time: 117 mins)
• Discussion held on Tuesday afternoon, June 14, 2005 (108.7 MB)
  Agenda Item 2 - Audit Documentation (Run time: 100 mins)
  Agenda Item 8 - Management Representations (Run time: 130 mins)
  Due Process (Run time: 5 mins)
  Agenda Item 11 - Emerging Issues (Run time: 10 mins)
• Discussion held on Tuesday morning, June 14, 2005 (38.5 MB)
  Agenda Item 5 - Special Reports (Run time: 75 mins)
  Agenda Item 2 - Audit Documentation (Run time: 70 mins)
• Discussion held on Wednesday morning, June 15, 2005 (127.3 MB)
  Agenda Item 12 - Review of Interims Financial Information (Run time: 226 mins)
  Agenda Item 6 - International Convergence (Run time: 41 mins)