IAASB CAG Meeting - September 7-8, 2022

Sep 7 - 8, 2022

Agenda

20220907 IAASB CAG Agenda (final) (30.38 KB)

Agenda Papers

Agenda Item A – DRAFT minutes of June 2022

20220907 - IAASB CAG Agenda Item A Draft minutes Public Session June 7 (219.64 KB)

Agenda Item B - Audits of Less Complex Entities

20220907 IAASB CAG Agenda Item B - Audits of LCE Cover note and Report Back (final) (74.27 KB)

20220907 IAASB CAG Agenda Item B.1 - Audits of LCE Presentation (final) (873.77 KB)

20220907 IAASB CAG Agenda Item B.2 - Part 10 Audits of Group Financial Statements (final) (86.34 KB)

20220907 IAASB CAG Agenda Item B.3 - Audits of LCE Proposed Authority (For Reference) (61.8 KB)

20220907 IAASB CAG Agenda Item B.4 - Audits of LCEs - September Issues Paper (For Reference) (359.75 KB)

Agenda Item C - Audit Evidence

20220907 IAASB CAG Agenda Item C - ISA 500- Cover and Report Back (final) (131.69 KB)

20220907 IAASB CAG Agenda Item C.1 Audit Evidence Presentation (final) (924.18 KB)

20220907-IAASB-CAG-Agenda-Item-C.2-Proposed ISA 500 (Revised) Marked (final) (278.17 KB)

20220907-IAASB-CAG-Agenda-Item-C.3-IAASB June 2022 Audit-Evidence-Issues-Paper (for reference) (162.16 KB)

20220907-IAASB-CAG-Agenda-Item-C.4-IAASB September 2022 Audit-Evidence-Issues-Paper (for reference)l (96.03 KB)

20220907-IAASB-CAG-Agenda-Item-C.5-IAASB September 2022 Proposed conforming amendments (for reference) (230.84 KB)

20220907-IAASB-CAG-Agenda-Item-C.6-Selected paragraphs of proposed ISA 500 (Revised) marked to extant (final) (50.1 KB)

Agenda Item D - Going Concern

20220907-IAASB-CAG-Agenda Item D -Going Concern Cover and Report Back (final) (135.93 KB)

20220907-IAASB-CAG-Agenda Item D-1-Going Concern Presentation (final) (1.38 MB)

20220907-IAASB-CAG-Agenda Item D-2-Going Concern Issues (final) (555.78 KB)

20220907-IAASB-CAG-Agenda Item D.3-Going Concern Drafting Paragraphs for Proposed ISA 570 (Revised) (final) (465.93 KB)

20220907-IAASB-CAG-Agenda Item D.4-Going Concern Mapping to the Actions in the Project Proposal (final) (217.59 KB)

Agenda Item E - Strategy and Work Plan 2024-2027

20220907-IAASB CAG Agenda Item E Strategy and Work Plan - Cover (final) (101.57 KB)

20220907-IAASB CAG-Agenda Item E.1-Strategy Work Plan-Presentation (final) (1.34 MB)

20220907-IAASB CAG-Agenda Item E.2-Draft Strategy and Work Plan 2024-2027 (final) (276.72 KB)

Agenda Item G - Fraud

20220907 IAASB CAG-Agenda Item G -Fraud Cover and Report Back (final) (119.94 KB)

20220907-IAASB CAG-Agenda Item G.1-Fraud Presentation (final) (2.71 MB)

20220907-IAASB CAG-Agenda Item G.2-Document Used for Outreach (final) (297.1 KB)

20220907-IAASB CAG-Agenda Item G.3-Fraud Issues Paper September (final) (363.43 KB)

20220907-IAASB CAG-Agenda Item G.4-Fraud Issues Paper June (final) (262.98 KB)

Agenda Item H - Assurance on Sustainability Reporting

20220907 IAASB CAG Agenda Item H - Sustainability Assurance Cover and Report back (final) (142.84 KB)

20220907 IAASB CAG Agenda item H.1- Sustainability Assurance Presentation and Overview (final) (286.16 KB)

20220907 IAASB CAG Agenda Item H.2 - Project Proposal for Proposed ISSA 5000 (127.43 KB)

20220907 IAASB CAG Agenda Item H.3 Cover Note for Proposed ISSA 5000 (For reference) (62.99 KB)

20220907 IAASB CAG Agenda Item H.4 Draft Structure ISSA 5000 (final) (61.76 KB)

20220907 IAASB CAG Agenda Item H.5 Draft Defined Terms ISSA 5000 (277.22 KB)

20220907 IAASB CAG Agenda Item H.6 Overview for ISSA 5000 (For reference) (193.06 KB)

Minutes

Approved consolidated minutes Public Session IAASB CAG Sept 7-8 2022 (385.12 KB)