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If you’re a smaller practice, you may be wondering about the implications of mandatory sustainability assurance on your firm and your clients, and what the practical application of the new International Ethics Standards for Sustainability Assurance (IESSA) will look like. To help explain – the Chair of the International Ethics Standards Board for Accountants (IESBA) Taskforce that developed them, Mark Babington FCA (ICAEW), sat down with host Gillian Bowen when he was in Sydney in February, to explain what smaller firms should know about the value chain, the resources available to help accountants and the opportunities this journey toward sustainability assurance can present. Mark, who’s also the Executive Director of Regulatory Standards at the UK Financial Reporting Council, encouraged accountants to take up the opportunity to shape methodology and practice, in this important time of generational change. Resources referred to in the episode: IESBA: Basis for conclusions - IESSA Final Standard - IESSA CA ANZ’s submission to the IESBA on the Proposed IESSA IESBA Website Contact IESBA PODCAST: What’s next for ethics and the profession? IAASB Website SME sustainability hub CA ANZ Sustainable Business page Sustainability Tools & Resources Sustainability Assurance playbook Submissions to the IAASB, AUASB and XRB on sustainability assurance Check out the Smaller Practices Centre Check out Small Firm, Big Impact on the CA ANZ website See omnystudio.com/listener for privacy information.
In this episode, CII General Counsel Jeff Mahoney interviews Karla M. Zehms, the Ernst and Young Professor, and Daniel D. Wangerin, the David J. Lesar Professor of Business, both at the University of Wisconsin-Madison. Professors Zehms and Wangerin are two of the co-authors of a recent research paper entitled "Why are Key Audit Matter Disclosures Incrementally Informative Compared to Critical Audit Matter Disclosures?"
International Accounting Standards Board: Developments in IFRS Standards
In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the progress since the launch of IFRS S1 and IFRS S2, technical updates, the upcoming IAASB consultation and information on recent webinars.
Join AM Now hosts Adam Olsen and Nicole Harger for a lively discussion on what's happening in the accounting world this week, including: The FASB's tentative board decisions relating to its proposed accounting standard update for disclosure improvements The International Sustainability Standards Board's (ISSB) consultation on agenda priorities The International Auditing and Assurance Standards Board's (IAASB) proposed revisions for their audit standard on going concern ChatGPT-4's successful crack at the CPA exam For more information on these and related topics:Disclosure Improvements in Response to the SEC's Release on Disclosure Update and SimplificationISSB Consultation on Agenda PrioritiesIAASB Opens Public Consultation for Its Revised Going Concern StandardChatGPT Passes CPA Exam on V. 4.0Connect with Embark on: LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.
Moderated by Bonnie Mann Falk, Quality Control Partner in Berdon, the part of this Conference includes experts in corporate cost and quality management. They include Ahava Goldman, Associate Director of AICPA, Jeff Rapaglia, Partner of FORVIS and member of ASB, and Wendy Stevens, Partner in Mazars USA and Board Member of IAASB.
New rules for corporate auditors are on their way, but many of these auditing firms are worried that international standards for how firms assess their risk will diverge from those in the U.S., leaving them to cope with a patchwork quilt of do's and don'ts. On this episode of Talking Tax, host Amanda Iacone talks with Tom Seidenstein, chair of the International Auditing and Assurance Standards Board. Tom explains how the IAASB developed its new auditing standards and how it tried to harmonize them as much as possible with its U.S. counterpart.
En este episodio, conoceremos juntos un poco de la historia del IAASB y su relación con las conocidas "NIA".
Hear a discussion with representatives from The International Auditing and Assurance Standards Board (IAASB) on auditing and assurance standard setting.
Highlights from the June 17-21, 2019 meeting in New York, NY.00:00 to 02:18 Introduction – Willie Botha, Technical Director02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting – Willie Botha, Technical Director21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director
Highlights from the June 17-21, 2019 meeting in New York, NY.00:00 to 02:18 Introduction – Willie Botha, Technical Director02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting – Willie Botha, Technical Director21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director
Highlights from the June 17-21, 2019 meeting in New York, NY.00:00 to 02:18 Introduction – Willie Botha, Technical Director02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting – Willie Botha, Technical Director21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director
The International Auditing and Assurance Standards Board (IAASB) has proposed revised standards on quality management for firms (ISQM 1) and audit engagements (ISA 220), and a new standard for engagement quality reviews (ISQM 2). These standards reflect a shift from prescribed policies and procedures to a risk-based approach to achieving quality objectives. Hear from Len Jui, IAASB member, about the proposals and Jessie Wong, KPMG partner, about the implementation challenges.
Highlights from the June 18-23 2018 meeting in New York, NY.00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Highlights from the June 18-23 2018 meeting in New York, NY.00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Highlights from the June 18-23 2018 meeting in New York, NY.00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the October 24-26 2017 meeting in New York, NY.00:14 – Introduction: Matt Waldron, IAASB Technical Director00:40 - Highlights: Arnold Schilder, IAASB Chair03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member15:16 - Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the October 24-26 2017 meeting in New York, NY.00:14 – Introduction: Matt Waldron, IAASB Technical Director00:40 - Highlights: Arnold Schilder, IAASB Chair03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member15:16 - Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the October 24-26 2017 meeting in New York, NY.00:14 – Introduction: Matt Waldron, IAASB Technical Director00:40 - Highlights: Arnold Schilder, IAASB Chair03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member15:16 - Closing Remarks: Matt Waldron, IAASB Technical Director
IAASB Chairman Arnold Schilder, Deputy Chair Megan Zietsman, Technical Director Matt Waldron, and members Fiona Campbell and Ron Salole discuss the September board meeting and highlight key discussions and decisions.0:00 to 1:30 Introduction1:35 to 4:00 Chairman’s Overview 4:07 to 10:15 ISA 315 (Revised)10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18 to 33:21 Overview of Other Matters Discussed During the Week33:23 to 34:53 Closing Remarks and Next Meeting
IAASB Chairman Arnold Schilder, Deputy Chair Megan Zietsman, Technical Director Matt Waldron, and members Fiona Campbell and Ron Salole discuss the September board meeting and highlight key discussions and decisions.0:00 to 1:30 Introduction1:35 to 4:00 Chairman’s Overview 4:07 to 10:15 ISA 315 (Revised)10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18 to 33:21 Overview of Other Matters Discussed During the Week33:23 to 34:53 Closing Remarks and Next Meeting
IAASB Chairman Arnold Schilder, Deputy Chair Megan Zietsman, Technical Director Matt Waldron, and members Fiona Campbell and Ron Salole discuss the September board meeting and highlight key discussions and decisions.0:00 to 1:30 Introduction1:35 to 4:00 Chairman’s Overview 4:07 to 10:15 ISA 315 (Revised)10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18 to 33:21 Overview of Other Matters Discussed During the Week33:23 to 34:53 Closing Remarks and Next Meeting
IAASB Technical Director Matthew Waldron hosts the June 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Karen French and Megan Zietsman to discuss key activities and events from the board's June 19-22, 2017 meeting in New York, New York.0:00 to 0:40 Introduction0:41 to 5:14 Chairman’s overview5:15 to 11:51 Quality Control11:52 to 15:42 Networks15:43 to 18:00 ISA 22018:01 to 20:26 Group Audits20:27 to 22:49 Closing remarks and next meeting
IAASB Technical Director Matthew Waldron hosts the June 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Karen French and Megan Zietsman to discuss key activities and events from the board's June 19-22, 2017 meeting in New York, New York.0:00 to 0:40 Introduction0:41 to 5:14 Chairman’s overview5:15 to 11:51 Quality Control11:52 to 15:42 Networks15:43 to 18:00 ISA 22018:01 to 20:26 Group Audits20:27 to 22:49 Closing remarks and next meeting
IAASB Technical Director Matthew Waldron hosts the June 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Karen French and Megan Zietsman to discuss key activities and events from the board's June 19-22, 2017 meeting in New York, New York.0:00 to 0:40 Introduction0:41 to 5:14 Chairman’s overview5:15 to 11:51 Quality Control11:52 to 15:42 Networks15:43 to 18:00 ISA 22018:01 to 20:26 Group Audits20:27 to 22:49 Closing remarks and next meeting
IAASB Technical Director Matthew Waldron hosts the March 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Rich Sharko and Megan Zietsman to discuss key activities and events from the board's March 13-17, 2017 meeting in Lima, Peru.0:00 to 1:03 Introduction1:04 to 2:02 Chairman’s overview2:14 to 5:43 ISA 3155:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control6:57 to 8:17 Professional Skepticism8:20 to 12:17 ISA 54012:18 to 16:27 SSB Coordination and SMP16:28 to 17:58 Closing Remarks and next meeting
IAASB Technical Director Matthew Waldron hosts the March 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Rich Sharko and Megan Zietsman to discuss key activities and events from the board's March 13-17, 2017 meeting in Lima, Peru.0:00 to 1:03 Introduction1:04 to 2:02 Chairman’s overview2:14 to 5:43 ISA 3155:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control6:57 to 8:17 Professional Skepticism8:20 to 12:17 ISA 54012:18 to 16:27 SSB Coordination and SMP16:28 to 17:58 Closing Remarks and next meeting
IAASB Technical Director Matthew Waldron hosts the March 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Rich Sharko and Megan Zietsman to discuss key activities and events from the board's March 13-17, 2017 meeting in Lima, Peru.0:00 to 1:03 Introduction1:04 to 2:02 Chairman’s overview2:14 to 5:43 ISA 3155:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control6:57 to 8:17 Professional Skepticism8:20 to 12:17 ISA 54012:18 to 16:27 SSB Coordination and SMP16:28 to 17:58 Closing Remarks and next meeting
IAASB Acting Technical Director Beverley Bahlmann hosts the December 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Karin French, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's December 5-9, 2016, meeting in New York.0:00 to 0:38 Introduction0:38 to 2:22 Chairman’s overview2:22 to 5:22 ISA 5405:22 to 9:07 ISA 315 (Revised)9:07 to 21:15 Enhancing Audit Quality—Group Audits and Quality Control21:15 to 26:43 2017-2018 Work Plan Consultation, changes in IAASB members26:43 to 28:47 Closing remarks and next meeting
IAASB Acting Technical Director Beverley Bahlmann hosts the December 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Karin French, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's December 5-9, 2016, meeting in New York.0:00 to 0:38 Introduction0:38 to 2:22 Chairman’s overview2:22 to 5:22 ISA 5405:22 to 9:07 ISA 315 (Revised)9:07 to 21:15 Enhancing Audit Quality—Group Audits and Quality Control21:15 to 26:43 2017-2018 Work Plan Consultation, changes in IAASB members26:43 to 28:47 Closing remarks and next meeting
IAASB Acting Technical Director Beverley Bahlmann hosts the December 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Karin French, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's December 5-9, 2016, meeting in New York.0:00 to 0:38 Introduction0:38 to 2:22 Chairman’s overview2:22 to 5:22 ISA 5405:22 to 9:07 ISA 315 (Revised)9:07 to 21:15 Enhancing Audit Quality—Group Audits and Quality Control21:15 to 26:43 2017-2018 Work Plan Consultation, changes in IAASB members26:43 to 28:47 Closing remarks and next meeting
The IAASB's new auditor reporting requirements commence in December 2016. Standard setters in many jurisdictions, including Australia and New Zealand, have issued the new requirements with the same effective date, whilst others have committed to issue the standards but have not yet done so. The UK have had similar requirements in place since 2013 and some firms in other countries have early adopted the IAASB's requirements. Jim Sylph, Co-chairman of the IAASB's Auditor Reporting Implementation Working Group, and Merran Kelsall, IAASB member and AUASB Chairman spoke to CPA Australia about the uptake and impact of enhanced auditor reporting around the globe.
IAASB Acting Technical Director Beverley Bahlmann hosts the September 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Annette Köhler, Ron Salole, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's September 19-23, 2016, meeting in Hong Kong.0:00 to 0:49 Introduction0:50 to 3:33 Chairman’s Overview3:34 to 8:05 ISA 5408:06 to 11:29 ISA 315 (Revised)11:30 to 19:38 Enhancing Audit Quality - Group Audits and Quality Control19:39 to 22:17 Professional Skepticism22:18 to 22:34 2017-2018 Work Plan Consultation22:35 to 24:46 Agreed-Upon Procedures24:47 to 27:40 Changes in IAASB Members, Closing Remarks, and Next Meeting
IAASB Acting Technical Director Beverley Bahlmann hosts the September 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Annette Köhler, Ron Salole, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's September 19-23, 2016, meeting in Hong Kong.0:00 to 0:49 Introduction0:50 to 3:33 Chairman’s Overview3:34 to 8:05 ISA 5408:06 to 11:29 ISA 315 (Revised)11:30 to 19:38 Enhancing Audit Quality - Group Audits and Quality Control19:39 to 22:17 Professional Skepticism22:18 to 22:34 2017-2018 Work Plan Consultation22:35 to 24:46 Agreed-Upon Procedures24:47 to 27:40 Changes in IAASB Members, Closing Remarks, and Next Meeting
IAASB Acting Technical Director Beverley Bahlmann hosts the September 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Annette Köhler, Ron Salole, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's September 19-23, 2016, meeting in Hong Kong.0:00 to 0:49 Introduction0:50 to 3:33 Chairman’s Overview3:34 to 8:05 ISA 5408:06 to 11:29 ISA 315 (Revised)11:30 to 19:38 Enhancing Audit Quality - Group Audits and Quality Control19:39 to 22:17 Professional Skepticism22:18 to 22:34 2017-2018 Work Plan Consultation22:35 to 24:46 Agreed-Upon Procedures24:47 to 27:40 Changes in IAASB Members, Closing Remarks, and Next Meeting
When studying P7, Advanced Audit and Assurance, candidates should remember that current issues is part of the syllabus. One of the particular topics of current issues specifically mentioned in the syllabus is that of IFAC developments. In the context of auditing, this means that candidates should be aware of important projects that are being undertaken by the IAASB. This podcast aims to provide an overview of the more significant currently active IAASB projects.
IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York. :13 – Introduction:37 - Chairman's Overview4:27 - ISA 5407:12 - ISA 315 (Revised)8:12 - Data Analytics8:45 - NOCLAR10:28 – Professional Skepticism17:50 - Integrated Reporting19:35 - Agreed upon Procedures20:43 - Closing remarks and next meeting
IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York. :13 – Introduction:37 - Chairman's Overview4:27 - ISA 5407:12 - ISA 315 (Revised)8:12 - Data Analytics8:45 - NOCLAR10:28 – Professional Skepticism17:50 - Integrated Reporting19:35 - Agreed upon Procedures20:43 - Closing remarks and next meeting
IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York. :13 – Introduction:37 - Chairman's Overview4:27 - ISA 5407:12 - ISA 315 (Revised)8:12 - Data Analytics8:45 - NOCLAR10:28 – Professional Skepticism17:50 - Integrated Reporting19:35 - Agreed upon Procedures20:43 - Closing remarks and next meeting
IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York. :01 – Introduction:28 - Chairman's Overview3:45 - Invitation to Comment: Enhancing Audit Quality in the Public Interest — A Focus on Professional Skepticism, Quality Control and Group Audits7:44 - Professional Skepticism11:17 - ISA 540 14:14 - Approval of ISA 810 (Revised)15:59 – Other Presentations and Outreach Activities21:25 - Closing Remarks and Next Meeting
IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York. :01 – Introduction:28 - Chairman's Overview3:45 - Invitation to Comment: Enhancing Audit Quality in the Public Interest — A Focus on Professional Skepticism, Quality Control and Group Audits7:44 - Professional Skepticism11:17 - ISA 540 14:14 - Approval of ISA 810 (Revised)15:59 – Other Presentations and Outreach Activities21:25 - Closing Remarks and Next Meeting
IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York. :01 – Introduction:28 - Chairman's Overview3:45 - Invitation to Comment: Enhancing Audit Quality in the Public Interest — A Focus on Professional Skepticism, Quality Control and Group Audits7:44 - Professional Skepticism11:17 - ISA 540 14:14 - Approval of ISA 810 (Revised)15:59 – Other Presentations and Outreach Activities21:25 - Closing Remarks and Next Meeting
IAASB Technical Director Kathy Healy hosts the September 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's September 21-25, 2015, meeting in New York. :06 - Introduction:31 - Chairman's Overview3:21 - Enhancing Audit Quality - Draft Invitation to Comment, Group Audits and Quality Control 9:23 - Financial Institutions, including ISA 540 and IFRS 912:50 - Professional Skepticism14:30 - Approval of ISA 800 (Revised) and ISA 805 (Revised)16:14 - Innovation, Integrated Reporting, and Data Analytics22:33 - Closing Remarks and Next Meeting