Sep 8 - 9, 2021
New York, USA
Agenda
Agenda Papers
Agenda Item A - Draft Minutes of March 2021
Agenda Item A.1 - EER (For Reference)
Agenda Item B - Group Audits
Agenda Item C - IAASB Work Plan 2022-2023
Agenda Item D - Audit Evidence
Agenda Item F - Less Complex Entities
Agenda Item G - Auditor Reporting
Agenda Item H - CUSP
Agenda Item I - Fraud
Agenda Item J - Cyber Security Presentation (IAASB)
JOINT IAASB-IESBA Session - Agenda Item J
Minutes
Audio
Discussion held on September 8, 2021
IAASB-CAG-Meeting-September-8-2021-Session-1
(18.08 MB)
Welcome and Approval of Minutes of the Previous Meetings
ISA 600 - Group Audits
Work Plan 2022-2023
Audit Evidence
IAASB-IESBA-CAG-Joint-Sessison-September-8-2021
(11.14 MB)
Definitions of Listed Entity and Public Interest Entity
Discussion held on September 9, 2021
IAASB-CAG-Meeting-September-9-2021-Session-2
(19.4 MB)
Less Complex Entities
Auditor Reporting
Complexity Understandability Scalability Proportionality (CUSP)
Fraud
Cyber Security