Sydney, Australia

April 16 - 20, 2007

Agenda

Timetable

• Timetable for Public - Sydney (83K)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

• Pages 1479 to 1480 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74K)
• Pages 1481 to 1500-Agenda Item 1-A 2007 02 IAASB Draft Minutes Public Session (101K)

Agenda Item 2 - Material Weaknesses

• 2007 04 IAASB Highlights (2.8 MB)
• Pages 753 to 760 - Agenda Item 2 - Material Weaknesses (Cover Sheet) (105K)
• Pages 761 to 770 - Agenda Item 2-A - Material Weaknesses - Proposed ISA XXX (55K)
• Pages 771 to 778 - Agenda Item 2-B - Material Weaknesses - Proposed Conforming Changes (50K)

Agenda Item 3 - Group Audits

• 2007 04 Sydney Public Session Approved (122K)
• Pages 779 to 780 - Agenda Item 3 - Group Audits (Cover Sheet) (76K)
• Pages 781 to 806 - Agenda Item 3-A - Group Audits - Summary of Significant Comments (113K)
• Pages 807 to 850 - Agenda Item 3-B - Proposed ISA 600 (Revised and Redrafted) (156K)
• Pages 851 to 900 - Agenda Item 3-C - ISA 600 - Markup of March 2006 ED (242K)

Agenda Item 4 - ISA 200

• Pages 901 to 910 - Agenda Item 4 - ISA 200 (Cover Sheet) (111K)
• Pages 911 to 934 - Agenda Item 4-A - Prpsd ISA 200 (Rvsd-Rdrftd) - Mrkup frm 12-06 IAASB mtng (122K)
• Pages 935 to 942 - Agenda Item 4-B - Draft ISA Objectives (as of March 1 2007) (48K)
• Pages 943 to 968 - Agenda Item 4-C - ISA 200 Mapping Document - Sources and edits (150K)
• Pages 969 to 986 - Agenda Item 4-D - ISA 200 Mapping Document - Preface and Extant ISA 200 (136K)

Agenda Item 5 - Experts

• Pages 1011 to 1028 - Agenda Item 5-B - Experts - ISA 620 (Rvsd-Rdrftd) - Mrkup (105K)
• Pages 987 to 992 - Agenda Item 5 - Experts (Cover Sheet) (98K)
• Pages 993 to 1010 - Agenda Item 5-A - Experts - ISA 620 (Rvsd-Rdrftd) - Clean (80K)

Agenda Item 6 - ISA 402

• Pages 1029 to 1032 - Agenda Item 6 - Proposed ISA 402 (Revised and Redrafted) (Cover Sheet) (89K)
• Pages 1033 to 1050 - Agenda Item 6-A - Proposed ISA 402 (Revised and Redrafted) (83K)
• Pages 1051 to 1056 - Agenda Item 6-B - ISA 402 Alignment with ISA 315 and ISA 330 (37K)
• Pages 1057 to 1062 - Agenda Item 6-C - Comparison of extant and new requirements of ISA 402 (33K)

Agenda Item 7 - Quality Control

• Pages 1063 to 1072 - Agenda Item 7 - Quality Control Cover Sheet (108K)
• Pages 1073 to 1086 - Agenda Item 7-A - ISA 220 Redrafted Clean (59K)
• Pages 1087 to 1108 - Agenda Item 7-B - ISA 220 Redrafted Mark-up from London (114K)
• Pages 1109 to 1118 - Agenda Item 7-C - ISA 220 Mapping Document - Disposition of Present Tense (55K)
• Pages 1119 to 1134 - Agenda Item 7-D - ISA 220 Mapping Document - Extant to Redrafted ISA 220 (70K)
• Pages 1135 to 1164 - Agenda Item 7-E - Proposed ISQC 1 Redrafted Clean (113K)
• Pages 1165 to 1208 - Agenda Item 7-F - ISQC 1 Mark-up from Extant (189K)
• Pages 1209 to 1226 - Agenda Item 7-G - ISQC 1 Mapping Document - Disposition of Present Tense (81K)
• Pages 1227 to 1262 - Agenda Item 7-H - ISQC1 Mapping Document - Extant to Redrafted (128K)

Agenda Item 8 - ISA 250

• Pages 1263 to 1266 - Agenda Item 8 - ISA 250 Cover Memo (91K)
• Pages 1267 to 1280 - Agenda Item 8-A - Proposed ISA 250 Redrafted Clean (62K)
• Pages 1281 to 1294 - Agenda Item 8-B - Proposed ISA 250 Redrafted Mark-Up (80K)

Agenda Item 9 - ISA 210

• Pages 1295 to 1300 - Agenda Item 9 - ISA 210 Redrafted Cover Memo (101K)
• Pages 1301 to 1318 - Agenda Item 9-A - Redrafted ISA 210 Clean (72K)
• Pages 1319 to 1332 - Agenda Item 9-B - Redrafted ISA 210 Markup from Extant (88K)
• Pages 1333 to 1344 - Agenda Item 9-C - ISA 210 Redrafted - Disposition of Present Tense (75K)
• Pages 1345 to 1364 - Agenda Item 9-D - ISA 210 Mapping Document (78K)
• Pages 1365 to 1378 - Agenda Item 9-E - ISA 210 Close Off (64K)

Agenda Item10 - ISAE 3402

• Pages 1379 to 1380 - Agenda Item 10 - Service Organizations ISAE 3402 Cover Sheet (85K)
• Pages 1381 to 1406 - Agenda Item 10-A - Service Organizations ISAE 3402 Draft (125K)
• Pages 1407 to 1420 - Agenda Item 10-B - Service Organizations ISAE 3402 Issues (84K)

Agenda Item11 - Audit Evidence

• Pages 1421 to 1422 - Agenda Item 11 - ISA 500 Redrafted Cover Sheet (75K)
• Pages 1423 to 1432 - Agenda Item 11-A - Proposed ISA 500 Redrafted Clean (65K)
• Pages 1433 to 1444 - Agenda Item 11-B - Proposed ISA 500 Redrafted Marked (80K)
• Pages 1445 to 1458 - Agenda Item 11-C - Proposed ISA 500 -Marked after Major Deletions (105K)
• Pages 1459 to 1472 - Agenda Item 11-D - Proposed ISA 500 - Mapping incl Major Deletions (83K)
• Pages 1473 to 1478 - Agenda Item 11-E - ISA 500 - Disposition of Present Tense (32K)

Audio

• Discussion held on Friday afternoon, April 20, 2007 (58.3 MB)
  Agenda Item 4 - ISA 200 (Run time: 14.5 minutes)
  Agenda Item 7 - Quality Control (Run time: 19.5 minutes)
  Agenda Item 5 - Experts (Run time: 1 hour, 14 minutes)
  Agenda Item 10 - Service Organizations Assurance (Run time: 27 minutes)
  Agenda Item 3 - Group Audits (Run time: 4 minutes)
  Closing Comments (Run time: 9 minutes)
  Address by Michael Hafeman, PIOB (Run time: 6 minutes)
• Discussion held on Friday morning, April 20, 2007 (107.8 MB)
  Agenda Item 4 - ISA 200 (Run time: 1 hour, 11 minutes)
  Agenda Item 11 - Audit Evidence (Run time: 19 minutes)
  Agenda Item 7 - Quality Control (Run time: 1hour, 2 minutes)
  Agenda Item 8 - Laws and Regulations (Run time: 13 minutes)
• Discussion held on Monday afternoon, April 16, 2007 (87.1 MB)
  Agenda Item 7 - Quality Control (Run time: 31.5 minutes)
  Agenda Item 9 - ISA 210 (Run time: 1 hour, 26.5 minutes)
  Agenda Item 8 - Laws and Regulations (Run time: 1 hour, 3 minutes)
• Discussion held on Monday morning, April 16, 2007 (111 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 15.5 minutes)
  Agenda Item 7 - Quality Control (Run time: 3 hours, 38.5 minutes)
• Discussion held on Thursday afternoon, April 19, 2007 (96.4 MB)
  Agenda Item 10 - Service Organizations Assurance (Run time: 1hour, 13 minutes)
  Agenda Item 2 - Material Weaknesses (Run time: 2 hours, 10 minutes)
• Discussion held on Thursday morning, April 19, 2007 (113.3 MB)
  Agenda Item 6 - Service Organizations (Run time: 3 hours, 9 minutes)
  Agenda Item 10 - Service Organizations Assurance (Run time: 50 minutes)
• Discussion held on Tuesday afternoon, April 17, 2007 (108.2 MB)
  Agenda Item 5 - Experts (Run time: 3 hour, 48 minutes)
• Discussion held on Tuesday morning, April 17, 2007 (109.2 MB)
  PIOB Presentation by Michael Hafeman (Run time: 15 minutes)
  Agenda Item 4 - ISA 200 (Run time: 2 hours, 14 minutes)
  Agenda Item 11 - Audit Evidence (Run time: 1 hour, 21 minutes)
• Discussion held on Wednesday morning, April 18, 2007 (57 MB)
  Agenda Item 3 - Group Audits (Run time: 2 hours, 35 minutes)
  (Due to recording malfunction, file missing 2nd half of discussion - approximately 2 hours)