Mar 8 - 9, 2021 Agenda Papers 20210308 IAASB CAG - Agenda (final) (29.48 KB) Agenda Item A - Minutes of September 2020 20210308 - IAASB CAG Agenda Item A.1 Draft Minutes Public Session September 2020 (to Reps) (105.24 KB) 20210308 - IAASB CAG Agenda Item A.2 - Draft JOINT CAG Public Session Minutes Oct 2020 (marked) (122.69 KB) 20210308 - IAASB CAG Agenda Item A.3 Draft Minutes of Public Session December 2020 Call (draft)) (82.31 KB) Agenda Item B - Group Audits 20210308-IAASB CAG Agenda Item B-ISA 600-Cover and Report Back (final) (104.26 KB) 20210308-IAASB CAG Agenda Item B.1-ISA 600-Presentation (final) (230.53 KB) 20210308-IAASB CAG Agenda Item B.2-ISA 600-Issues Paper March 2021 (For Reference) (396.35 KB) 20210308-IAASB CAG Agenda Item B.3-ISA 600-Issues Paper December 2020 For Reference (final) (470.03 KB) Agenda Item C - Fraud and Going Concern 20210308-IAASB CAG Agenda Item C - Fraud and Going Concern Report Back (final) (125.74 KB) 20210308-IAASB CAG Agenda Item C.1 Fraud and Going Concern Presentation (final) (1.06 MB) 20210308-IAASB CAG Agenda Item C.2 Fraud IAASB Issues Paper December 2020 For Reference (final) (359.35 KB) Agenda Item D - Audits of Less Complex Entities 20210308-IAASB CAG Agenda Item D - Audits of LCE Cover and Report Back (final) (149.81 KB) 20210308-IAASB CAG Agenda Item D.1- Audits of Less Complex Entities Presentation (final) (362.7 KB) 20210308-IAASB CAG Agenda Item D.2 - Audits of LCE IAASB Issues March 2021 (For Reference) (173.06 KB) 20210308-IAASB CAG Agenda Item D.3 - Audits of LCE IAASB Issues Dec 2020 (For Reference) (549 KB) 20210308-IAASB CAG Agenda Item D.4 - Draft ISA for Audits of LCE March 2021 (For Reference) (641.17 KB) Agenda Item E - Quality Management 20210308-IAASB CAG Agenda Item E.1 - ISQM 1 Cover and Report Back (final) (91.65 KB) 20210308-IAASB CAG Agenda Item E.2 - ISQM 2 Cover and Report Back (final) (64.81 KB) 20210308-IAASB CAG Agenda Item E.3 - ISA 220 (Revised) Cover and Report Back (final) (67.88 KB) Agenda Item F - Audit Evidence 20210308-IAASB CAG-Agenda Item F - Audit Evidence Cover and Report back (final) (97.44 KB) 20210308-IAASB-CAG-Agenda Item F.1 Audit Evidence Presentation (final) (918.01 KB) Agenda Item G - EER 20210308-IAASB CAG Agenda Item G EER Cover (final) (73.21 KB) 20210308-IAASB CAG Agenda Item G.1 - Presentation EER (final) (721.75 KB) 20210308-IAASB CAG Agenda Item G.2 IAASB EER Guidance - Clean For Reference (final) (1.86 MB) 20210308-IAASB CAG Agenda Item G.3 - IAASB EER Issues Paper March 2021 For Reference (final) (116.73 KB) 20210308-IAASB CAG Agenda Item G.4 - IAASB EER Issues Paper September 2020 For Reference (final) (330.49 KB) 20210308-IAASB CAG Agenda Item G.5 - IAASB EER Issues Paper December 2020 For Reference (final) (244.23 KB) Agenda Item H - IAASB Work Plan 20210308-IAASB-CAG-Agenda Item H.1 IAASB Developing the Work Plan 2022-2023 (For Reference) (52.44 KB) Minutes 20210908 - IAASB CAG Agenda Item A Approved Minutes Public Session Mar 2021 (final) (150.96 KB)