Sep 21 - 25, 2015
Meeting Summary
IAASB Podcast
IAASB Podcast September 21-25 2015 Meeting
(44.88 MB)
IAASB Technical Director Kathy Healy hosts the September 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's September 21-25, 2015, meeting in New York.
:06 - Introduction
:31 - Chairman's Overview
3:21 - Enhancing Audit Quality - Draft Invitation to Comment, Group Audits and Quality Control
9:23 - Financial Institutions, including ISA 540 and IFRS 9
12:50 - Professional Skepticism
14:30 - Approval of ISA 800 (Revised) and ISA 805 (Revised)
16:14 - Innovation, Integrated Reporting, and Data Analytics
22:33 - Closing Remarks and Next Meeting
Meeting Highlights
Agenda
Agenda Timetable
Agenda Papers
Agenda Item 1 - Minutes and Opening Remarks
Agenda Item 2 - ISA 800 and ISA 805
Agenda Item 3 - Integrated Reporting
Agenda Item 4 - Enhancing Audit Quality
Agenda Item 5 - Professional Skepticism
Agenda Item 6 - Data Analytics
Agenda Item 7 - Financial Institutions
Agenda Item 8 - Innovation
Agenda Item 9 - IAASB Timetable of Current Projects
Agenda Item10 - Due Process
Minutes
Updated Agenda
Agenda Item 2D - ISA 800
Agenda Item 2E - ISA 805
Audio
Discussion held on September 21, 2015 AM Session
September 21 AM Session
(192 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 800/805
Agenda Item 4 – Enhancing Audit Quality – Forepart
Discussion held on September 21, 2015 PM Session
September 21 PM Session
(68.9 MB)
Agenda Item 3 – Integrated Reporting
Discussion held on September 22, 2015 AM Session
September 22 AM Session
(190.19 MB)
Agenda Item 4 – Enhancing Audit Quality – Forepart
Agenda Item 5 – Professional Skepticism
Discussion held on September 22, 2015 PM Session
September 22 PM Session
(131.11 MB)
Agenda Item 2 – ISA 800/805
Agenda Item 4 – Enhancing Audit Quality – Quality Control
Discussion held on September 23, 2015 AM Session
September 23 AM Session
(197.06 MB)
Agenda Item 6 – Data Analytics
Agenda Item 4 – Enhancing Audit Quality – Group Audits
Discussion held on September 23, 2015 PM Session
September 23 PM Session
(88.1 MB)
Agenda Item 4 – Enhancing Audit Quality – Group Audits
Agenda Item 7 – Financial Institutions
Discussion held on September 24, 2015 AM Session
September 24 AM Session
(164.5 MB)
Agenda Item 7 – IFRS 9 presentation
Agenda Item 7 – Financial Institutions
Discussion held on September 24, 2015 PM Session
September 24 PM Session
(179.27 MB)
Agenda Item 7 – Financial Institutions
Agenda Item 2 – ISA 800/805
Discussion held on September 25, 2015 Session
September 25 AM Session
(174.16 MB)
Agenda Item 2 – ISA 800/805
Agenda Item 8 – Innovation
Agenda Item 4 – Enhancing Audit Quality – Wrap Up
Agenda Item 9 – Closing Remarks