IAASB CAG Meeting – September 8-9, 2021 (Virtual)

Sep 8 - 9, 2021
New York, USA

Agenda

20210908 IAASB CAG and IAASB IESBA Joint CAG Agenda (final) (33.39 KB)

Agenda Papers

Agenda Item A - Draft Minutes of March 2021

20210908 - IAASB CAG Agenda Item A Draft Minutes Public Session Mar 2021 (draft to Rep Aug 20) (150.77 KB)
20210908 - IAASB CAG Agenda Item A Updated Draft Minutes Public Session Mar 2021 (updated mark-up) (151.91 KB)

Agenda Item A.1 - EER (For Reference)

20210908-IAASB CAG-Agenda Item A.1 - EER Cover and Report Back final (For Reference) (78.49 KB)

Agenda Item B - Group Audits

20210908-IAASB CAG-Agenda Item B -ISA 600-Cover and Report Back (final) (114.41 KB)
20210908-IAASB CAG-Agenda Item B.1-ISA 600-Presentation (780.45 KB)
20210908-IAASB CAG-Agenda Item B.2-ISA 600-Proposed ISA 600 (Revised) Clean (501.55 KB)
20210908-IAASB-CAG-Agenda Item B.3 - IAASB ISA 600-Issues Paper June 2021 (For Reference) (259.13 KB)
20210908-IAASB-CAG-Agenda Item B.4 - IAASB ISA 600-Issues Paper September 2021 (For Reference) (197.14 KB)

Agenda Item C - IAASB Work Plan 2022-2023

20210908-IAASB CAG Agenda Item C -Work Plan Cover (106.28 KB)
20210908-IAASB CAG Agenda Item C.1 -Work Plan Presentation (final) (1019.94 KB)
20210908-IAASB CAG Agenda Item C.2 - Draft IAASB Work Plan for 2022-2023 (final) (217.04 KB)
20210908-IAASB CAG Agenda Item C.3 Draft IAASB Work Plan 20222023 IAASB Issues Paper Sept 2021 (For Reference) (299.49 KB)

Agenda Item D - Audit Evidence

20210908-IAASB CAG-Agenda Item D - Audit Evidence Cover and Report back (final) (111.07 KB)
20210908-IAASB-CAG-Agenda Item D.1 Audit Evidence Presentation (final) (941.37 KB)
20210908-IAASB-CAG-Agenda Item D.2 - IAASB Audit Evidence-Issues July 2021 (For Reference) (338.51 KB)
20210908-IAASB-CAG-Agenda Item D.3 - IAASB Audit Evidence-Application Material July 2021 (For Reference) (49.17 KB)

Agenda Item F - Less Complex Entities

20210908-IAASB CAG Agenda Item F - Audits of LCE Cover and Report Back (final) (124.51 KB)
20210908-IAASB CAG Agenda Item F.1 - Audits of LCE - Presentation (final) (460.71 KB)
20210908-IAASB CAG Agenda Item F.2 - Audits of LCE Exposure Draft issued July 2021 (For Reference) (2.21 MB)

Agenda Item G - Auditor Reporting

20210908-IAASB CAG-Agenda Item G - Auditor Reporting PIR-Cover (final) (95.98 KB)
20210908-IAASB CAG-Agenda Item G.1 - Auditor Reporting Presentation (final) (1.22 MB)

Agenda Item H - CUSP

20210908-IAASB CAG-Agenda Item H - CUSP-Cover (final) (96.92 KB)
20210908-IAASB CAG-Agenda Item H.1 - CUSP Presentation (final) (683.03 KB)

Agenda Item I - Fraud

20210908-IAASB CAG Agenda Item I - Fraud Cover note (final) (103.55 KB)
20210908-IAASB-CAG-Agenda Item I.1 Fraud Presentation (final) (753.06 KB)
20210908-IAASB-CAG-Agenda Item I.2 IAASB Fraud-Issues Paper April 2021 (For Reference) (611.49 KB)
20210908-IAASB-CAG-Agenda Item I.3 IAASB Fraud-Issues Paper June 2021 (For Reference) (324.7 KB)
20210908-IAASB-CAG-Agenda Item I.4 IAASB Fraud-Issues Paper July 2021 (For Reference) (426.61 KB)

Agenda Item J - Cyber Security Presentation (IAASB)

20210908-IAASB-CAG-Agenda Item-J Cyber Security Presentation (final) (3.5 MB)

JOINT IAASB-IESBA Session - Agenda Item J

20210908 IAASB-IESBA Joint CAG Agenda Item J - Cover PIE (148.32 KB)
20210908 IAASB-IESBA Joint CAG Agenda Item J-1- PIE - Presentation (2.34 MB)
20210908 IAASB-IESBA Joint CAG Agenda Item J-2 - PIE - Significant Comments Proposals (652.18 KB)
20210908 IAASB-IESBA Joint CAG Agenda Item J-3 - PIE - Proposed Revised Text (Mark-up) (99.99 KB)
20210908 IAASB-IESBA Joint CAG Agenda Item J-4 - PIE - IAASB Agenda Item 3 (July 2021) (413.08 KB)
20210908 IAASB-IESBA Joint CAG Agenda Item J-5 - PIE - Proposed Revised Text (Clean) (For Reference) (92.89 KB)

Minutes

20211130 - IAASB CAG Agenda Item 1 Approved Minutes Public Session Sept 2021 (final) (162.12 KB)
20211130 - IAASB CAG Agenda Item 1-J - Approved Minutes Joint IAASB-IESBA CAG Session Sept 2021 (final) (166.16 KB)

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