Washington DC, United States

December 10 - 14, 2007

Agenda

Timetable

• Timetable for Public - Washington updated (85K)

Agenda Papers

Agenda Item 1 - IAASB September Public Session Minutes

• Pages 3733 to 3734 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (76K)
• Pages 3735 to 3762 - Agenda Item 1-A - Draft Minutes of Sept 2007 Public Session (131K)

Agenda Item 1-A - IAASB December Public Session Minutes

• 2007 12 Washington Public Session - Approved (137K)

Agenda Item 2 - Control Deficiencies

• Pages 3063 to 3066 - Agenda Item 2 - Control Deficiencies Cover Sheet (97K)
• Pages 3067 to 3078 - Agenda Item 2-A - Proposed ISA XXX - Control Deficiencies Mark-up (85K)
• Pages 3079 to 3086 - Agenda Item 2-B - Proposed ISA XXX - Control Deficiencies Clean (45K)
• Pages 3087 to 3094 - Agenda Item 2-C - Control Deficiencies - Proposed Conforming Changes (53K)

Agenda Item 3 - Related Parties (ISA 550)

• 2007 12 IAASB Highlights (99K)
• Pages 3095 to 3096 - Agenda Item 3 - Related Parties Cover Sheet (86K)
• Pages 3097 to 3128 - Agenda Item 3-A - Related Parties Issues Paper (141K)
• Pages 3129 to 3154 - Agenda Item 3-B - Proposed ISA 550 Markup from ED (150K)
• Pages 3155 to 3178 - Agenda Item 3-C - Proposed ISA 550 Clean (102K)

Agenda Item 4 - Comparatives

• Pages 3179 to 3184 - Agenda Item 4 - Comparatives Cover Sheet (91K)
• Pages 3185 to 3206 - Agenda Item 4-A - Comparatives Clean (87K)
• Pages 3207 to 3228 - Agenda Item 4-B - Comparatives Markup (142K)
• Pages 3229 to 3232 - Agenda Item 4-C - Comparatives Present Tense Disposition (24K)
• Pages 3233 to 3242 - Agenda Item 4-D - Comparatives Mapping Document (53K)

Agenda Item 5 - Subsequent Events (ISA 560)

• Pages 3243 to 3244 - Agenda Item 5 - Subsequent Events Cover Sheet (85K)
• Pages 3245 to 3258 - Agenda Item 5-A - Subsequent Events Issues Paper (78K)
• Pages 3259 to 3272 - Agenda Item 5-B - Subsequent Events Mark up (81K)
• Pages 3273 to 3284 - Agenda Item 5-C - Subsequent Events Clean (55K)

Agenda Item 6 - Written Representations

• Pages 3285 to 3296 - Agenda Item 6 - Written Representations (Cover Memo) - Revised (120K)
• Pages 3297 to 3300 - Agenda Item 6-A - ISA 200 - Proposed Conforming Amendments (37K)
• Pages 3301 to 3324 - Agenda Item 6-B - ISA 210 - Proposed Conforming Amendments (115K)
• Pages 3325 to 3346 - Agenda Item 6-C - ISA 580 (Rev and Red) Mark-up (131K)
• Pages 3347 to 3350 - Agenda Item 6-D - ISA 700 - Proposed Conforming Amendments (27K)
• Pages 3351 to 3366 - Agenda Item 6-E - ISA 580 (Rev and Red) Clean (71K)
• Pages 3709 to 3732 - Agenda Item 6-F - ED-ISA 580 vs Proposed Final ISA 580 - Mark up (147K)

Agenda Item 7 - Emissions

• Pages 3367 to 3368 - Agenda Item 7 - Emissions Cover Sheet (76K)
• Pages 3369 to 3380 - Agenda Item 7-A - Emissions Project Proposal (66K)

Agenda Item 8 - Service Organizations (ISA 402)

• Pages 3381 to 3382 - Agenda Item 8 - Proposed ISA 402 (Rev and Red) Cover Memo (88K)
• Pages 3383 to 3402 - Agenda Item 8-A - Proposed ISA 402 - Mark-up from September (97K)
• Pages 3403 to 3422 - Agenda Item 8-B - Proposed ISA 402 (Rev and Red) Clean (85K)
• Pages 3423 to 3442 - Agenda Item 8-C - Proposed ISA 402 (Rev and Red) Mark up at Sept meeting (105K)

Agenda Item 9 - Analytical Procedures (ISA 520)

• Pages 3443 to 3446 - Agenda Item 9 - Analytical Procedures Cover Sheet (91K)
• Pages 3447 to 3454 - Agenda Item 9-A - Analytical Procedures Clean (88K)
• Pages 3455 to 3466 - Agenda Item 9-B - Analytical Procedures Mark up from Extant (142K)
• Pages 3467 to 3470 - Agenda Item 9-C - Analytical Procedures Present Tense Disposition (34K)
• Pages 3471 to 3480 - Agenda Item 9-D - Analytical Procedures Mapping Document (60K)

Agenda Item10 - Accounting Estimates (ISA 540)

• Pages 3481 to 3482 - Agenda Item 10 - Accounting Estimates ISA 540 Cover Sheet (80K)
• Pages 3483 to 3528 - Agenda Item 10-A - Proposed ISA 540 ( Rev and Red) (Mark-up) (215K)
• Pages 3529 to 3570 - Agenda Item 10-B - Proposed ISA 540 (Rev and Red) (Clean) (165K)

Agenda Item11 - Working Group on Fair Value Auditing Guidance

• Pages 3571 to 3574 - Agenda Item 11 - Working Group on Fair Value (92K)

Agenda Item12 - Audit Evidence (ISA 501)

• Pages 3575 to 3580 - Agenda Item 12 - Audit Evidence Regarding Specific Items Cover Sheet (93K)
• Pages 3581 to 3590 - Agenda Item 12-A - Proposed ISA 501 Redrafted Clean (53K)
• Pages 3591 to 3602 - Agenda Item 12-B - Proposed ISA 501 Redrafted - Mapped Document - Marked (88K)
• Pages 3603 to 3610 - Agenda Item 12-C -Proposed ISA 501 Redraft - Disposition of Present Tense (54K)
• Pages 3611 to 3618 - Agenda Item 12-D - Extant ISA 501 Mapping Document (51K)

Agenda Item13 - Service Organizations (ISAE 3402)

• Pages 3619 to 3620 - Agenda Item 13 - Service Orgs 3402 Cover Sheet (86K)
• Pages 3621 to 3656 - Agenda Item 13-A - Proposed ISAE 3402 Service Orgs Clean (156K)
• Pages 3657 to 3698 - Agenda Item 13-B - Proposed ISAE 3402 Service Orgs Mark-up (236K)
• Pages 3699 to 3702 - Agenda Item 13-C - Service Orgs 3402 Issues (34K)

Agenda Item14 - Amendments to scope of ISREs 2400 and 2410

• Pages 3703 to 3708 - Agenda Item 14 - Proposed amendments to scope of ISREs 2400 and 2410 (92K)

Updated Agenda

Agenda Item 2 - Control Deficiencies

• Updated Agenda Item - ISA 560 (Redrafted) (75K)

Agenda Item 4 - Comparatives

• Carbon Emissions - Approved Project Proposal (98K)

Agenda Item 6 - Written Representations

• Updated Agenda Item - ISA 580 (Revised and Redrafted) (93K)
• Updated Agenda Item 10-B, Accounting Estimates (224K)

Audio

• Discussion held on Friday morning, December 14, 2007 (124.4 MB)
  Agenda Item 9 - Analytical Procedures (Run time: 25.36 minutes)
  Agenda Item 2 - Control Deficiencies (Run time: 1 hour, 03.00 minutes)
  Agenda Item 13 - Service Organization (ISA 3402) (Run time: 1 hour, 05.22 minutes)
  Agenda Item 5 - Subsequent Events (Run time: 40.47 minutes)
  Agenda Item 12 - Other Evidence (Run time: 45.07 minutes)
  Closing Comments by Stavros Thomadakis, PIOB Chairman (Run time: 10 minutes)
  Closing Comments (Run time: 6 minutes)
• Discussion held on Monday afternoon, December 10, 2007 (107.5 MB)
  Agenda Item 6 - Representations (Run time: 1 hour, 18.14 minutes)
  Agenda Item 4 - Comparatives (Run time: 2 hour, 26.05 minutes)
• Discussion held on Monday morning, December 10, 2007 (90.5 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 12.23 minutes)
  Agenda Item 6 - Representations (Run time: 2 hours, 54.9 minutes)
• Discussion held on Thursday afternoon, December 13, 2007 (Part 1) (438.8 MB)
  Agenda Item 6 - Representations (Run time: 56.31 minutes)
  Agenda Item 4 - Comparatives (Run time: 50.30 minutes)
  Agenda Item 10 - Estimates (Run time: 16.40 minutes)
  Agenda Item 7 - GHG Emission (Run time: 59.40 minutes)
  Agenda Item 10 & 11 - Estimates (Run time: 34.00 minutes)
• Discussion held on Thursday afternoon, December 13, 2007 (Part 2) (319.8 MB)
• Discussion held on Thursday morning, December 13, 2007 (107.7 MB)
  Agenda Item 3 - Related Parties (Run time: 2 hour, 36.32 minutes)
  Agenda Item 6 - Representations (Run time: 1 hour, 10.01 minutes)
• Discussion held on Tuesday afternoon, December 11, 2007 (93.6 MB)
  Agenda Item 13 - Service Organization (ISA 3402) (Run time: 1 hour, 16.47 minutes)
  Agenda Item 2 - Control Deficiencies (Run time: 2 hour, 00.22 minutes)
• Discussion held on Tuesday morning, December 11, 2007 (108.1 MB)
  Agenda Item 9 - Analytical Procedures (Run time: 1 hour, 23.41 minutes)
  Agenda Item 13 - Service Organization (ISA 3402) (Run time: 2 hour, 23.06 minutes)
• Discussion held on Wednesday afternoon, December 12, 2007 (56 MB)
  Agenda Item 8 - Service Organization (ISA 402) (Run time: 23.59 minutes)
  Agenda Item 14 - ISRE 2400 (Run time: 18.69 minute)
  Agenda Item 12 - Other Evidence (Run time: 1 hour, 13.00 minutes)
• Discussion held on Wednesday morning, December 12, 2007 (100 MB)
  Agenda Item 5 - Subsequent Events (Run time: 1 hour, 19.32 minutes)
  Agenda Item 10 - Estimates (Run time: 1 hour, 49.11 minutes)
  Agenda Item 11 - Estimates (Run time: 21.36 minutes)
• Discussion held on Wednesday morning, December 12, 2007 (41.4 MB)
  Agenda Item 2 - Control Deficiencies (Run time: 59.09 minutes)
  Agenda Item 5 - Subsequent Events (Run time: 2 hour, 1.03 minutes)
  (Due to recording malfunction, file missing 2 minutes at end of Agenda item 5)