Seoul, South Korea

September 21 - 25, 2009

Agenda

Timetable

• Timetable for Public - Seoul - FINAL (71K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (72K)
• Agenda Item 1-A - Draft Minutes of June 2009 Public Session (Marked) (109K)
• Agenda Item 1-B - Draft Minutes of June 2009 Public Session (Clean) (139K)

Agenda Item 10 - IAASB ToR and Due Process and Working Proc

• Agenda Item 10 - IAASB Terms of Reference and Due Process and Working Procedures (84K)
• Agenda Item 10-A - Amended IAASB ToR (Marked Showing Changes for PIOB Comments 4 09) (30K)
• Agenda Item 10-B - Amended PIAC DP and WPs (Marked Showing Changes for PIOB Comments 4 09) (66K)

Agenda Item 11 - Due Process - ISAE 3402

• Agenda Item 11 - Due Process - ISAE 3402 (81K)

Agenda Item 2 - Assurance on a Greenhouse Gas Statement

• Agenda Item 2 - Assurance on a GHG Statement (Cover Sheet) (107K)
• Agenda Item 2-A - Assurance on a GHG Statement - Issues and IAASB Task Force Proposals dated Sept 2009 (186K)
• Agenda Item 2-B - Assurance on a GHG Statement - Draft Pronouncement dated Sept 2009 (536K)
• Agenda Item 2-C - Assurance on a GHG Statement - Draft Showing Changes from June 2009 (686K)
• Agenda Item 2-D - Assurance on a GHG Statement - ISA Reconciliation dated Sept 2009 (737K)

Agenda Item 3 - Pro Formas

• Agenda Item 3 - Pro Formas Cover Sheet (73K)
• Agenda Item 3-A - Pro Formas - Issues and IAASB TF Proposals dated Sept 2009 (32K)
• Agenda Item 3-B - Pro Formas - Draft ISAE 34XX dated Sept 2009 (168K)

Agenda Item 4 - Auditing Complex Financial Instruments

• Agenda Item 4 - Auditing Complex Financial Instruments (Cover) (179K)
• Agenda Item 4-A - Complex Financial Instruments - Draft IAASB Consultation Paper dated Sept 2009 (703K)

Agenda Item 5 - IASB Liaison

• Agenda Item 5 - IASB Liaison (70K)
• Agenda Item 5-A - IASB Liaison - Terms of Reference (53K)

Agenda Item 6 - Engagements to Review Financial Statements

• Agenda Item 6 - Engagements to Review Financial Statements Cover Sheet (73K)
• Agenda Item 6-A - Reviews - Issues and IAASB TF Proposals dated Sept 2009 (212K)

Agenda Item 7 - XBRL

• Agenda Item 7 - XBRL Cover (74K)
• Agenda Item 7-A - XBRL - Issues and IAASB Task Force Proposals dated Sept 2009 (73K)

Agenda Item 8 - Using the Work of Internal Auditors

• Agenda Item 8 - Using the Work of Internal Auditors (Cover Sheet) (86K)
• Agenda Item 8-A - Internal Audit - Issues and IAASB TF Proposals dated Sept 2009 (149K)

Agenda Item 9 - Assurance Reports on Controls at a Service O

• (Revised) Agenda Item 9 - Assurance Reports on Controls at a Service Organization (Cover Sheet) (108K)
• Agenda Item 9-A - ISAE 3402 - Issues and IAASB TF Proposals dated Sept 2009 (48K)
• Agenda Item 9-B - Draft ISAE 3402 dated Sept 2009 (Marked from June 2009) (243K)
• Agenda Item 9-C - Draft ISAE 3402 dated Sept 2009 (236K)
• Agenda Item 9-D - Draft ISAE 3402 dated Sept 2009 (Marked from ED) (282K)

Minutes

• 2009 09 Seoul (Public Session)- Approved (145K)

Meeting Summary

• 2009 09 IAASB Highlights (107K)

Updated Agenda

• Conforming Amendments to the Preface (48K)
• Updated Agenda Item 9-C - Draft ISAE 3402 (461K)

Audio

• Discussion held on Friday morning, September 25, 2009 (53.3 MB)
  Opening Remarks (Run time: 3.46 minutes)
  Agenda Item 4 - Complex Financial Instruments (Run time: 15.47 minutes)
  Agenda Item 2 - Emissions Assurance (Run time: 1 hour, 25.25 minutes)
  Steering Committee Update (Run time: 16.27 minutes)
• Discussion held on Friday morning, September 25, 2009 (40.8 MB)
  Closing Comments - Aulana Peters, PIOB Member (Run time: 11:37 minutes)
  Agenda Item 2 - Emissions Assurance (Run time: 44.06 minutes)
  Agenda Item 10 - Terms of Reference/Due Process (Run time: 17.15 minutes)
  Closing Comments - Prof. Arnold Schilder, IAASB Chairman (Run time: 9:04 minutes)
• Discussion held on Monday afternoon, September 21, 2009 (118.6 MB)
  Agenda Item 2 - Emissions Assurance (Run time: 3 hour, 29.00 minutes)
  Presentation by the KICPA (Run time: 31.29 minutes)
• Discussion held on Monday morning, September 21, 2009 (98.9 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 25.45 minutes)
  Update - ISAE 3000 (Run time: 24.0 minutes)
  Agenda Item 9 - ISAE 3402 (Run time: 2 hours, 46.29 minutes)
• Discussion held on Thursday afternoon, September 24, 2009 (Part 1) (11.4 MB)
  Agenda Item 7 - XBRL (Run time: 1 hour, 09.08 minutes)
• Discussion held on Thursday afternoon, September 24, 2009 (Part 2) (51 MB)
• Discussion held on Thursday morning, September 24, 2009 (99.5 MB)
  Opening Remarks (Run time: 4.17 minutes)
  Agenda Item 8 - ISA 610 (Run time: 1 hour, 59.170 minutes)
  Agenda Item 9 - ISAE 3402 (Run time: 1 hour, 02.49 minutes)
• Discussion held on Tuesday afternoon, September 22, 2009 (68.6 MB)
  Agenda Item 3 - Prospectuses (Run time: 18.07 minutes)
  Agenda Item 4 - Complex Financial Instruments (Run time: 44.25 minutes)
  Agenda Item 5 - IASB Liaison (Run time: 36.00 minutes)
  Presentation by IAASB Member - Kenya (Run time: 44.40 minutes)
• Discussion held on Tuesday morning, September 22, 2009 (114.2 MB)
  Opening Remarks (Run time: 1.40 minutes)
  Agenda Item 2 - Emissions Assurance (Run time: 1 hour, 19.00 minutes)
  Agenda Item 3 - Prospectuses (Run time: 2 hours, 30.25 minutes)
• Discussion held on Wednesday afternoon, September 23, 2009 (33.9 MB)
  Update - External Confirmations (Run time: 31.50 minutes)
  Update - ISAE 3000 (Run time: 14.00 minutes)
  Agenda Item 2 - Emissions Assurance (Run time: 20.20 minutes)
• Discussion held on Wednesday morning, September 23, 2009 (114.1 MB)
  Agenda Item 6 - ISRE 2400/ISRS 4410 (Run time: 4 hours, 00.58 minutes)