IAASB CAG Meeting - September 8 - 9, 2020 (Virtual)

Sep 8 - 9, 2020

Agenda

20200908 IAASB CAG - Agenda (final) (29.25 KB)

Agenda Papers

Agenda Item A - Minutes March 2020

20200908 - IAASB CAG Draft Minutes Public Session March 2020 (Marked-up for Approval) (244.34 KB)

Agenda Item B1 - ISQM 1

20200908-IAASB CAG Agenda Item B1 - ISQM 1 Cover (final) (154.17 KB)
20200908-IAASB CAG Agenda Item B1.1 - Proposed ISQM 1 Presentation (final) (133.11 KB)
20200908-IAASB CAG Agenda Item B1.2 - Proposed ISQM 1 Draft (Clean) (final) (550.72 KB)

Agenda Item B2 - ISQM 2

20200908-IAASB CAG Agenda Item B2 - ISQM 2 Cover and Report Back (final) (100.57 KB)
20200908-IAASB CAG Agenda Item B2.1 - Proposed ISQM 2 Presentation (final) (173.05 KB)
20200908-IAASB CAG Agenda Item B2.2 - IAASB ISQM 2 Issues (Final) (60.82 KB)
20200908-IAASB CAG Agenda Item B2.3 - IAASB Draft Scope of Engagements Subject to EQ (Final) (72.3 KB)
20200908-IAASB CAG Agenda Item B2.4 - IAASB Draft of Proposed ISQM 2 Clean (Final) (140.04 KB)

Agenda Item B3 - ISA 220 (Revised)

20200908-IAASB CAG Agenda Item B3 - ISA 220 (Revised) Cover (final) (208.4 KB)
20200908-IAASB CAG Agenda Item B3.1 - Proposed ISA 220 (Revised) Presentation (final) (80.12 KB)
20200908-IAASB CAG Agenda Item B3.2 - IAASB Proposed ISA 220 (Revised) Issues (final) (69 KB)
20200908-IAASB CAG Agenda Item B3.3 - Clean Draft of Proposed ISA 220 (Revised) (final) (273.43 KB)

Agenda Item C - ISA 600 (Revised)

20200809-IAASB CAG-Agenda Item C - ISA 600-Cover and Report Back (final) (131.8 KB)
20200809-IAASB CAG-Agenda Item C.1 - ISA 600-Presentation (final) (356.48 KB)

Agenda Item D - Audit Evidence

202000908-IAASB CAG-Agenda Item D - Audit Evidence Cover and Report back (final) (109.49 KB)
20200809-IAASB-CAG-Agenda Item-D.1 Audit Evidence Presentation (final) (262.37 KB)
20200908-IAASB-CAG-Agenda Item-D.2 IAASB Draft Audit Evidence Project Proposal (final) (150.23 KB)
20200908-IAASB-CAG-Agenda Item-D.3 IAASB Audit Evidence Issues (For Reference) (319.22 KB)

Agenda Item E - Less Complex Entities

20200908-IAASB CAG Agenda Item E - Audits of LCE - Cover and Report Back (final) (141.7 KB)
20200908-IAASB CAG Agenda Item E.1 - Audits of LCE Presentation (final) (855.98 KB)
20200908-IAASB CAG Agenda Item E.2 - Audits of LCE - Issues and Recommendations (final) (340.22 KB)

Agenda Item F - Fraud and Going Concern

20200908-IAASB-CAG-Agenda Item F - Fraud and Going Concern Cover (final) (98.05 KB)
20200908-IAASB-CAG-Agenda Item F.1 - Fraud and Going Concern Update Presentation (final) (905.12 KB)
20200908-IAASB-CAG-Agenda Item F.2 - Fraud and Going Concern Discussion Paper (For Reference) (1.74 MB)

Agenda Item G - IAASB Work Plan 2020-2021

20200809-IAASB CAG-Agenda Item G - Work Plan 2020-2021-Cover (final) (102.53 KB)
20200809-IAASB CAG-Agenda Item G.1 - Updated Detailed Work Plan Table (321.07 KB)
20200908-IAASB-CAG-Agenda Item G.2 - Presentation IAASB's Response to COVID-19 (417.37 KB)

Minutes

IAASB CAG Approved Minutes Public Session Sept 2020 (final) (208.46 KB)