Warsaw, Poland

July 09 - 13, 2007

Agenda

Timetable

• Timetable for Public - Warsaw (84K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• Pages 2435 to 2436 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (75K)
• Pages 2437 to 2464 - Agenda Item 1-A - April 2007 IAASB Meeting - Draft Minutes Public Session (122K)

Agenda Item 2 - Group Audits (ISA 600)

• 2007 07 IAASB Highlights (2.8 MB)
• Pages 1501 to 1510 - Revised Agenda Item 2 - Group Audits Cover Memo (108K)
• Pages 1511 to 1560 - Agenda Item 2-A - Proposed ISA 600 Revised and Redrafted Mark-up (300K)
• Pages 1561 to 1606 - Agenda Item 2-B - Proposed ISA 600 Revised and Redrafted Clean (164K)
• Pages 1607 to 1622 - Agenda Item 2-C - Draft Basis for Conclusions (71K)

Agenda Item 3 - Initial Engagements (ISA 510)

• 2007 07 Warsaw Public Session -Approved (108K)
• Pages 1623 to 1628 - Agenda Item 3 - Initial Engagements (Cover Sheet) (88K)
• Pages 1629 to 1638 - Agenda Item 3-A - Proposed ISA 510 (Redrafted) (Clean) (47K)
• Pages 1639 to 1646 - Agenda Item 3-B - Proposed ISA 510 (Redrafted) (Mark-up) (52K)
• Pages 1647 to 1650 - Agenda Item 3-C - ISA 510 - Present Tense Disposition (34K)
• Pages 1651 to 1658 - Agenda Item 3-D - ISA 510 - Mapping Document (41K)

Agenda Item 4 - Terms of Audit Engagements (ISA 210)

• Pages 1659 to 1662 - Agenda Item 4 - Terms of Audit Engagements (Cover Sheet) (81K)
• Pages 1663 to 1680 - Agenda Item 4-A - Proposed ISA 210 (Redrafted) (Clean) (77K)
• Pages 1681 to 1700 - Agenda Item 4-B - Proposed ISA 210 (Redrafted) (Mark-up ) (103K)

Agenda Item 5 - Quality Control (ISQC1 and ISA 220)

• Pages 1701 to 1704 - Agenda Item 5- Quality Control (Cover Sheet) (83K)
• Pages 1705 to 1734 - Agenda Item 5-A - Proposed ISQC1 (Redrafted) (Clean) (112K)
• Pages 1735 to 1786 - Agenda Item 5-B - Proposed ISQC1 (Redrafted) (Mark-up) (213K)
• Pages 1787 to 1804 - Agenda Item 5-C - Proposed ISQC1 (Redrafted)- Present Tense Disposition (85K)
• Pages 1805 to 1838 - Agenda Item 5-D - Proposed ISQC1 (Redrafted) - Mapping Document (130K)
• Pages 1839 to 1852 - Agenda Item 5-E - Proposed ISA 220 (Redrafted) (Clean) (60K)
• Pages 1853 to 1866 - Agenda Item 5-F - Proposed ISA 220 (Redrafted) (Mark-up) (68K)
• Pages 1867 to 1876 - Agenda Item 5-G - Proposed ISA 220 (Redrafted) - Present Tense Disposition (55K)
• Pages 1877 to 1892 - Agenda Item 5-H - Proposed ISA 220 (Redrafted) - Mapping Document (70K)

Agenda Item 6 - Auditor's Reports ( ISA 700)

• Pages 1893 to 1900 - Agenda Item 6- Auditor's Reports (Cover Memo) (106K)
• Pages 1901 to 1928 - Agenda Item 6-A - Proposed ISA 700 (Redrafted) (Mark-up) (138K)
• Pages 1929 to 1956 - Agenda Item 6-B - Proposed ISA 700 (Redrafted) (Clean) (112K)
• Pages 1957 to 1968 - Agenda Item 6-C - Proposed Conforming Amendments to ISA 450 (Rev & Redraft) (60K)
• Pages 1969 to 2044 - Agenda Item 6-D - Proposed ISA 700 (Redrafted)-Mapping Documents (365K)
• Pages 2465 to 2472 - Agenda Item 6-E - Mapping Document - IAPS 1014 (57K)

Agenda Item 7 - Modifications (ISA 705/706)

• Pages 2045 to 2048 - Agenda Item 7 - Modifications (Cover Sheet) (100K)
• Pages 2049 to 2072 - Agenda Item 7-A - Proposed ISA 705 (Rev and Red) (Mark-up) (108K)
• Pages 2073 to 2096 - Agenda Item 7-B - Proposed ISA 705 (Rev and Red) (Clean) (91K)
• Pages 2097 to 2106 - Agenda Item 7-C - Proposed ISA 706 (Rev and Red) (Mark-up) (65K)
• Pages 2107 to 2116 - Agenda Item 7-D - Proposed ISA 706 (Rev and Red) (Clean) (54K)
• Pages 2117 to 2120 - Agenda Item 7-E - Main IAASB Comments (25K)

Agenda Item 8 - Special Reports (ISA 800)

• Pages 2121 to 2124 - Agenda Item 8 - Special Reports (Cover Memo) (92K)
• Pages 2125 to 2146 - Agenda Item 8-A - Proposed ISA 800 (Rev and Red) (Mark-up) (115K)
• Pages 2147 to 2172 - Agenda Item 8-B - Proposed ISA 805 (Rev and Red) (Mark-up) (100K)
• Pages 2173 to 2194 - Agenda Item 8-C - Proposed ISA 800 (Rev and Red) (Clean) (96K)
• Pages 2195 to 2218 - Agenda Item 8-D - Proposed ISA 805 (Rev and Red) (Clean) (82K)
• Pages 2219 to 2246 - Agenda Item 8-E - Proposed ISA 800 (Rev and Red)-Mapping Document (156K)
• Pages 2247 to 2284 - Agenda Item 8-F- Proposed ISA 805 (Rev and Red)-Mapping Document (189K)

Agenda Item 9 - External Confirmations (ISA 505)

• Pages 2285 to 2288 - Agenda Item 9 - External Confirmations (Rev and Red) (Cover Sheet) (94K)
• Pages 2289 to 2298 - Agenda Item 9-A - Proposed ISA 505 (Rev and Red) (Clean) (58K)
• Pages 2299 to 2318 - Agenda Item 9-B - Proposed ISA 505 (Rev and Red) (Mark-up) (129K)
• Pages 2319 to 2320 - Agenda Item 9-C - Proposed Conforming Amendments (19K)
• Pages 2321 to 2324 - Agenda Item 9-D - Proposed ISA 505 (Rev and Red) Comparison (29K)

Agenda Item10 - Audit Sampling (ISA 530)

• Pages 2325 to 2330 - Agenda Item 10 - Audit Sampling (Cover Memo) (89K)
• Pages 2331 to 2352 - Agenda Item 10-A - Proposed ISA 530 (Redrafted) (Mark-up from Feb) (112K)
• Pages 2353 to 2366 - Agenda Item 10-B - Proposed ISA 530 (Redrafted) (Clean) (63K)
• Pages 2367 to 2378 - Agenda Item 10-C - Proposed ISA 530 (Red) (Mark-up from extant ISA 530) (72K)
• Pages 2379 to 2382 - Agenda Item 10-D - Proposed ISA 530 (Redrafted) - Present Tense Disposition (31K)
• Pages 2383 to 2400 - Agenda Item 10-E - Proposed ISA 530 (Redrafted) - Mapping Document (80K)

Agenda Item11 - Experts (ISA 620)

• Pages 2401 to 2402 - Agenda Item 11- Experts (Cover Sheet) (87K)
• Pages 2403 to 2418 - Agenda Item 11-A - Proposed ISA 620 (Rev and Red) (Clean) (72K)
• Pages 2419 to 2434 - Agenda Item 11-B - Proposed ISA 620 (Rev and Red) (Mark-up) (95K)

Audio

• Discussion held on Friday afternoon, July 13, 2007 (58.9 MB)
  Agenda Item 11 - Experts (Run time: 17.25 minutes)
  Agenda Item 10 - Audit Sampling (Paragraph 11) (Run time: 4 minutes)
  Agenda Item 3 - Initial Engagement (Update on appendix) (Run time: 4 minutes)
  Agenda Item 5 - Quality Control (Run time: 1 hour, 31 minutes)
  Closing comments (Run time: 5 minutes)
• Discussion held on Friday morning, July 13, 2007 (119.1 MB)
  Agenda Item 8 - Special Reports (Run time: 28.43 minutes)
  Agenda Item 7 - Modifications (Run time: 38.09 minutes)
  Agenda Item 6 - Auditor's Report (Run time: 34.50 minutes)
  Agenda Item 10 - Audit Sampling (Run time: 1 hour, 21.26 minutes)
  Agenda Item 11 - Experts (Run time: 1 hour, 7.10 minutes)
• Discussion held on Monday afternoon, July 9, 2007 (102.5 MB)
  Agenda Item 9 - Confirmations (Run time: 2 hours, 2.53 minutes)
  Agenda Item 3 - Initial Engagements (Run time: 1 hour, 33.59 minutes)
• Discussion held on Monday morning, July 9, 2007 (96.1 MB)
  Agenda Item 1- Introduction and Minutes (Run time: 9.06 minutes)
  Agenda Item 2 - Group Audits (Run time: 3 hours, 38.0 minutes)
• Discussion held on Thursday afternoon, July 12, 2007 (53.5 MB)
  Agenda Item 4 - Terms of Engagements (Run time: 20.03 minutes)
  Agenda Item 3 - Initial Engagements (Run time: 1 hour, 32.31minutes)
• Discussion held on Thursday afternoon, July 12, 2007 (recording 2) (65.3 MB)
  Agenda Item 2 - Group Audits (Run time: 1 hour, 38. 30 minutes)
  Address by Arnold Schilder, PIOB (Run time: 13 minutes)
  Agenda Item 2 - Group Audits (Run time: 20 minutes)
  Agenda Item 11 Update (Run time: 7.22 minutes)
• Discussion held on Thursday morning, July 12, 2007 (38.7 MB)
  Update on Thursday's agenda (Run time: 2.16 minutes)
  Agenda Item 4 - Terms of Engagements (Run time: 1 hour, 5.34 minutes)
• Discussion held on Tuesday afternoon, July 10, 2007 (121.4 MB)
  Agenda Item 5 - Quality Control (Run time: 2 hours, 26.16 minutes)
  Agenda Item 6 - Auditor's Report (Run time: 1 hour, 50.09 minutes)
• Discussion held on Tuesday morning, July 10, 2007 (80.8 MB)
  Agenda Item 11 - Experts (Run time: 2 hours, 44.41 minutes)
  Agenda Item 5 - Quality Control (Run time: 5.81 minutes))
• Discussion held on Wednesday afternoon, July 11, 2007 (66.3 MB)
  IAPC/IAASB 100th Meeting Address and Updates (Run time: 5.50 minutes)
  ISA 700 (Auditor's Report) IFRS discussion (Run time: 1.54 minutes)
  Agenda Item 10 - Audit Sampling (Run time: 1 hour, 29 minutes)
  Strategy Review Update (Run time: 42 minutes)
• Discussion held on Wednesday morning, July 11, 2007 (87.5 MB)
  Agenda Item 7 - Modifications (Run time: 1 hour, 26.13 minutes)
  Agenda Item 8 - Special Reports (Run time: 1 hour, 37.16 minutes)