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

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