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IAASB Quarterly Board Meeting - June 15-19, 2015 (New York, USA)

Jun 15 - 19, 2015

Meeting Summary

IAASB Podcast

IAASB Podcast June 15-19 2015 Meeting (30.35 MB)
In this audio podcast, hosted by IAASB Technical Director Kathleen Healy, Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Brendan Murtagh and Megan Zietsman provide an overview of activities conducted during the IAASB’s June 15-19, 2015, meeting in New York. :05 - Introduction :31 - Chairman's Overview 2:51 - Approval of NOCLAR Exposure Draft 4:37 - ISA 810 approval of Exposure Draft, ISA 800 and 805 review 5:21 - Quality Control and Group Audits 8:56 - Agreed-upon Procedures, Integrated Reporting, and Professional Skepticism. 13:40 - Chairman's Closing Remarks 15:10 - Next meeting

Meeting Highlights

Agenda

Agenda Timetable

Agenda Papers

Agenda Item 1 - Minutes and Opening Remarks

Agenda Item 2 - NOCLAR

Agenda Item 3 - Data Analytics

Agenda Item 4 - ISA 800 ISA 805

Agenda Item 5 - ISA 810

Agenda Item 6 - Group Audits-Staff Practice Alert

Agenda Item 7 - Agreed Upon Procedures

Agenda Item 8 - Coordinated Approach to Projects (update)

Agenda Item 9 - Group Audits

Agenda Item10 - Professional Skepticism

Agenda Item11 - Financial Institutions

Agenda Item12 - Quality Control

Agenda Item13 - Integrated Reporting

Agenda Item14 - Financial Institutions Education

Agenda Item15 - Auditor Reporting Effective Date

Agenda Item16 - IAASB Timetable of Current Projects June 2015

Minutes

Audio

Discussion held on June 15, 2015 AM Session

Monday June 15 2015 AM Session (179.46 MB)
Agenda Item 1 – Opening Remarks Agenda Item 2 – NOCLAR

Discussion held on June 15, 2015 PM Session

Monday June 15 2015 PM Session (154.06 MB)
Agenda Item 2 – NOCLAR Agenda Item 3 – Data Analytics Agenda Item 15 – Auditor Reporting: Effective Date Agenda Item 6 – Group Audits – Staff Alert Agenda Item 8 – Coordinated Approach to Projects Agenda Item 10 – Professional Skepticism

Discussion held on June 16, 2015 AM Session

Tuesday June 16 2015 AM Session (158.1 MB)
Agenda Item 4 – ISA 800/805

Discussion held on June 16, 2015 PM Session

Tuesday June 16 2015 PM Session (191.69 MB)
Agenda Item 5 – ISA 810 Agenda Item 7 – Agreed-Upon Procedures

Discussion held on June 17, 2015 AM Session

Discussion held on June 17, 2015 PM Session

Wednesday June 17 2015 PM Session (144.09 MB)
Agenda Item 10 - Professional Skepticism (Panel) Agenda Item 11 – Financial Institutions

Discussion held on June 18, 2015 AM Session

Thursday June 18 2015 AM Session (109.51 MB)
Agenda Item 2 – NOCLAR Agenda Item 11 – Financial Institutions

Discussion held on June 18, 2015 PM Session

Thursday June 18 2015 PM Session (159.11 MB)
Agenda Item 2 – NOCLAR Agenda Item 12 – Quality Control

Discussion held on June 19, 2015 AM Session

Friday June 19 2015 AM Session (171.65 MB)
Agenda Item 5 – ISA 810 Agenda Item 13 – Integrated Reporting (Panel)

Discussion held on June 19, 2015 PM Session

Friday June 19 2015 PM Session (68.32 MB)
Agenda Item 14 – Financial Institutions: Education Session Agenda Item 16 – Closing Remarks

Presentations

Agenda Item 2 - NOCLAR

Agenda Item 4 - ISA 800 and 805

Agenda Item 5 - ISA 810

Agenda Item 7 - Agreed Upon Procedures

Agenda Item 9 - Group Audits

Agenda Item11 - Financial Institutions