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Board papers

Meeting 7-8 December 2009 (no. 42)

Agenda Item Document Title
5. Other Pronouncements 5(a) AUASB Board Meeting Summary Paper
5(a).1 Assurance Framework (Clean Version)
5(b) AUASB Board Meeting Summary Paper
5(b).2 Foreword December 09 (Clean Version)
5(c) AUASB Board Meeting Summary Paper
5(c).1 Explanatory Guide To ASA Reporting Standards (Clean Version) 
6. National Greenhouse and Energy Reporting/Carbon Pollution Reduction Schemes 6(a) AUASB Board Meeting Summary Paper
6(b) AUASB Board Meeting Summary Paper  
7. Specified Assurance Procedures 7 AUASB Board Meeting Summary Paper  
8. Life Insurance Act 1995 8 AUASB Board Meeting Summary Paper  
9. Fundraisings and Comfort Letters Projects 9(a) AUASB Board Meeting Summary Paper
9(b) AUASB Board Meeting Summary Paper 
10. International Matters 10(c) AUASB Board Meeting Summary Paper
10(c).1 AUASB International Update
10(d).(i) AUASB Board Meeting Summary Paper
10(d).(i).1 IAASB Media Release
10(d).(i).2 IAASB Consultation Paper
10(d).(ii) AUASB Board Meeting Summary Paper
10(d).(ii).1 IAASB Media Release
10(d).(ii).2 Assurance on a Greenhouse Gas Statement  
11. NZ Professional Standards Board 11 AUASB Board Meeting Summary Paper 
12. Future of Audit Report 12 AUASB Board Meeting Summary Paper
12.1 Report The Future of Auditing 

Meeting 26-27 October 2009 (no. 41)

Agenda Item Document Title
5. ASA Redrafting 5 AUASB Board Meeting Summary Paper
5(a).1 ASA 101
5(a).2 ES ASA 101
5(b) AUASB Board Meeting Summary Paper ASA 102
5(b).1AUASB Board Meeting Summary Paper Attachment ASA 102
5(b).2 ASA 102 (Clean Version)
5(c).1 ASQC 1
5(c).2 ES ASQC 1
6. ASA Redrafting (Continued) 6 AUASB Board Meeting Summary Paper
6(a).1 ASA 200
6(a).2 ES ASA 200
6(b).1 ASA 210
6(b).2 ES ASA 210
6(c).1 ASA 220
6(c).2 ES ASA 220
6(d).1 ASA 230
6(d).2 ES ASA 230
6(e).1 ASA 240
6(e).2 ES ASA 240
6(f).1 ASA 250
6(f).2 ES ASA 250
6(g).1 ASA 260
6(g).2 ES ASA 260
6(h).1 ASA 265
6(h).2 ES ASA 265 
7. ASA Redrafting (Continued) 7 AUASB Board Meeting Summary Paper
7(a).1 ASA 300 
7(a).2 ES ASA 300
7(b).1 ASA 315
7(b).2 ES ASA 315
7(c).1 ASA 320
7(c).2 ES ASA 320
7(d).1 ASA 330
7(d).2 ES ASA 3302
7(e).1 ASA 402
7(e).2 ES ASA 402
7(f).1 ASA 450
7(f).2 ES ASA 450
8. ASA Redrafting (Continued)  8 AUASB Board Meeting Summary Paper
8(a).1 ASA 500
8(a).2 ES ASA 500
8(b).1 ASA 501
8(b).2 ES ASA 501
8(c).1 ASA 502
8(c).2 ES ASA 502
8(d).1 ASA 505
8(d).2 ES ASA 505
8(e).1 ASA 510
8(e).2 ES ASA 510
8(f).1 ASA 520
8(f).2 ES ASA 520
8(g).1 ASA 530
8(g).2 ES ASA 530
8(h).1 ASA 540
8(h).2 ES ASA 540
8(i).1 ASA 550
8(i).2 ES ASA 550
8(j).1 ASA 560
8(j).2 ES ASA 560
8(k).1 ASA 570
8(k).2 ES ASA 570
8(l).1 ASA 580
8(l).2 ES ASA 580 
9. ASA Redrafting (Continued) 9 AUASB Board Meeting Summary Paper
9(a).1 ASA 600
9(a).2 ES ASA 600
9(b).1 ASA 610
9(b).2 ES ASA 610
9(c).1 ASA 620
9(c).2 ES ASA 620 
10. ASA Redrafting (Continued) 10 AUASB Board Meeting Summary Paper
10(a).1 ASA 700
10(a).2 ES ASA 700
10(b).1 ASA 705
10(b).2 ES ASA 705
10(c).1 ASA 706
10(c).2 ES ASA 706
10(d).1 ASA 710
10(d).2 ES ASA 710
10(e).1 ASA 720
10(e).2 ES ASA 720 
11. ASA Redrafting (Continued) 11 AUASB Board Meeting Summary Paper
11(a).1 ASA 800
11(a).2 ES ASA 800
11(b).1 ASA 805
11(c).1 ASA 810
11(d).1 ASRE 2410
11(d).2 ES ASRE 2410 
12. ASA Redrafting (Continued) 12(a) AUASB Board Meeting Summary Paper
12(a).1 AUASB Glossary
13. National Greenhouse and Energy Reporting Scheme 13 AUASB Board Meeting Summary Paper 
14. Specified Assurance Procedures 14 AUASB Board Meeting Summary Paper
14.1 AUASB Board Meeting Summary Staff Attachment Specified Assurance Procedures Oct 2009
14.2 Table of relevant AUASB Standards for Specified Assurance Procedures Engagements
15. Other Guidance Statements 15(a) AUASB Board Meeting Summary Paper
15(a).1 AUASB Guidance Statement GS XXX (Oct 09) (Marked Up Version)
16. International Matters 16(a) AUASB Board Meeting Summary Paper
16(a).1 IAASB Highlights
16(c) AUASB Board Meeting Summary Paper
16(c).1 AUASB International Update

Meeting 7-8 September 2009 (no. 40)

Agenda Item Document Title
6. ASA Redrafting 6(a) AUASB Board Meeting Summary Paper ASA 230
6(a).1 Proposed Auditing Standard ASA 230 Pre Final (Clean Version) 
6(a).2 Proposed Auditing Standard ASA 230 Pre Final (Marked Up Version) 
6(a).3 Explanatory Statement Auditing Standard ASA 230 Pre Final
6(b) AUASB Board Meeting Summary Paper ASA 240
6(b).1 Proposed Auditing Standard ASA 240 Pre Final (Clean Version)
6(b).2 Proposed Auditing Standard ASA 240 Pre Final (Marked Up Version)
6(b).3 Explanatory Statement Auditing Standard ASA 240 Pre Final
6(c) AUASB Board Meeting Summary Paper ASA 250
6(c).1 Proposed Auditing Standard ASA 250 Pre Final (Clean Version)
6(c).2 Proposed Auditing Standard ASA 250 Pre Final (Marked Up Version)
6(c).3 Explanatory Statement Auditing Standard ASA 250 Pre Final
6(d) AUASB Board Meeting Summary Paper ASA 300
6(d).1 Proposed Auditing Standard ASA 300 Pre Final (Clean Version)
6(d).2 Proposed Auditing Standard ASA 300 Pre Final (Marked Up Version)
6(d).3 Explanatory Statement Auditing Standard ASA 300 Pre Final
6(e) AUASB Board Meeting Summary Paper ASA 540
6(e).1 Proposed Auditing Standard ASA 540 Pre Final (Clean Version) 
6(e).2 Proposed Auditing Standard ASA 540 Pre Final (Marked Up Version) 
6(e).3 Explanatory Statement Auditing Standard ASA 540 Pre Final
6(f) AUASB Board Meeting Summary Paper ASA 500
6(f).1 Proposed Auditing Standard ASA 500 (Clean Version) 
6(f).2 Proposed Auditing Standard ASA 500 (Marked Up Version)
6(f).3 Explanatory Statement ASA 500 (Clean Version)
6(g) AUASB Board Meeting Summary Paper ASA 505
6(g).1 Proposed Auditing Standard ASA 505 (Clean Version)
6(g).2 Proposed Auditing Standard ASA 505 (Marked Up Version)
6(g).3 Explanatory Statement ASA 505 (Clean Version)
6(h) AUASB Board Meeting Summary Paper ASA 530
6(h).1 Proposed Auditing Standard ASA 530 (Clean Version)
6(h).2 Proposed Auditing Standard ASA 530 (Marked Up Version)
6(h).3 Explanatory Statement ASA 530 (Clean Version)
6(i) AUASB Board Meeting Summary Paper ASA 720
6(i).1 Proposed Auditing Standard ASA 720 (Clean Version)
6(i).2 Proposed Auditing Standard ASA 720 (Marked Up Version)
6(i).3 Explanatory Statement ASA 720 (Clean Version)
6(j) AUASB Board Meeting Summary Paper ASA 550
6(j).1 Proposed Auditing Standard ASA 550 Pre Final (Clean Version) 
6(j).2 Proposed Auditing Standard ASA 550 Pre Final (Marked Up Version)
6(j).3 ES Auditing Standard ASA 550 Pre Final
6(k) AUASB Board Meeting Summary Paper ASA 600
6(k).1 Proposed Auditing Standard ASA 600 Pre Final (Clean Version)
6(k).2 Proposed Auditing Standard ASA 600 Pre Final (Marked Up Version)
6(k).3 Explanatory Statement Auditing Standard ASA 600 Pre Final
6(l) AUASB Board Meeting Summary Paper ASA 450
6(l).1 Proposed Auditing Standard ASA 450 (Clean Version)
6(l).2 Proposed Auditing Standard ASA 450 (Marked Up Version)
6(l).3 Explanatory Statement ASA 450 (Clean Version)
6(m) AUASB Board Meeting Summary Paper ASA 330
6(m).1 Proposed Auditing Standard ASA 330 (Clean Version) 
6(m).2 Proposed Auditing Standard ASA 330 (Marked Up Version) 
6(m).3 Explanatory Statement ASA 330 (Clean Version)
6(n) AUASB Board Meeting Summary Paper ASA 510
6(n).1 Proposed Auditing Standard ASA 510 (Clean Version)
6(n).2 Proposed Auditing Standard ASA 510 (Marked Up Version)
6(n).3 Explanatory Statement ASA 510 (Clean Version)
6(o) AUASB Board Meeting Summary Paper ASA 315
6(o).1 Proposed Auditing Standard ASA 315 Pre Final (Clean Version)
6(o).2 Proposed Auditing Standard ASA 315 Pre Final (Marked Up Version)
6(o).3 Explanatory Statement Auditing Standard ASA 315 Pre Final 
7. ASA Redrafting (Continued) 7(a) AUASB Board Meeting Summary Paper ASA 210
7(a).1 Proposed Auditing Standard ASA 210 Pre Final (Clean Version)
7(a).2 Proposed Auditing Standard ASA 210 Pre Final (Marked Up Version)
7(a).3 Explanatory Statement Auditing Standard ASA 210 Pre Final
7(b) AUASB Board Meeting Summary Paper ASA 260
7(b).1 Proposed Auditing Standard ASA 260 (Clean Version)
7(b).2 Proposed Auditing Standard ASA 260 (Marked Up Version)
7(b).3 Explanatory Statement ASA 260 (Clean Version)
7(c) AUASB Board Meeting Summary Paper ASA 402
7(c).1 Proposed Auditing Standard ASA 402 Pre Final (Clean Version)
7(c).2 Proposed Auditing Standard ASA 402 Pre Final (Marked Up Version)
7(c).3 Explanatory Statement Auditing Standard ASA 402 Pre Final
7(d) AUASB Board Meeting Summary Paper ASA 501
7(d).1 Proposed Auditing Standard ASA 501 (Clean Version)
7(d).2 Proposed Auditing Standard ASA 501 (Marked Up Version)
7(d).3 Explanatory Statement ASA 501 (Clean Version)
7(e) AUASB Board Meeting Summary Paper ASA 560
7(e).1 Proposed Auditing Standard ASA 560 (Clean Version)
7(e).2 Proposed Auditing Standard ASA 560 (Marked Up Version)
7(e).3 Explanatory Statement ASA 560 (Clean Version)
7(f) AUASB Board Meeting Summary Paper ASA 620
7(f).1 Proposed Auditing Standard ASA 620 (Clean Version)
7(f).2 Proposed Auditing Standard ASA 620 (Marked Up Version)
7(f).3 Explanatory Statement ASA 620 (Clean Version)
8. ASA Redrafting (Continued)  8(a) AUASB Board Meeting Summary Paper ASA 265
8(a).1 Proposed Auditing Standard ASA 265 Pre Final (Clean Version) 
8(a).2 Proposed Auditing Standard ASA 265 Pre Final (Marked Up Version) 
8(a).3 ES Auditing Standard ASA 265 (Clean Version)
8(b) AUASB Board Meeting Summary Paper ASA 320
8(b).1 Proposed Auditing Standard ASA 320 Pre Final (Clean Version) 
8(b).2 Proposed Auditing Standard ASA 320 Pre Final (Marked Up Version) 
8(b).3 ES Auditing Standard ASA 320 (Clean Version)   
8(c) AUASB Board Meeting Summary Paper ASA 502
8(c).1 Proposed Auditing Standard ASA 502 Pre Final (Clean Version) 
8(c).2 Proposed Auditing Standard ASA 502 Pre Final (Marked Up Version) 
8(c).3 ES Auditing Standard ASA 502 (Clean Version)
8(d) AUASB Board Meeting Summary Paper ASA 580
8(d).1 Proposed Auditing Standard ASA 580 Pre Final (Clean Version) 
8(d).2 Proposed Auditing Standard ASA 580 Pre Final (Marked Up Version) 
8(d).3 ES Auditing Standard ASA 580 (Clean Version) 
8(e) AUASB Board Meeting Summary Paper ASA 700
8(e).1 Proposed Auditing Standard ASA 700 Pre Final (Clean Version) 
8(e).2 Proposed Auditing Standard ASA 700 Pre Final (Marked Up Version) 
8(e).3 ES Auditing Standard ASA 700 (Clean Version)  
8(f) AUASB Board Meeting Summary Paper ASA 705
8(f).1 Proposed Auditing Standard ASA 705 Pre Final (Clean Version) 
8(f).2 Proposed Auditing Standard ASA 705 Pre Final (Marked Up Version) 
8(f).3 ES Auditing Standard ASA 705 (Clean Version)  
8(g) AUASB Board Meeting Summary Paper ASA 706
8(g).1 Proposed Auditing Standard ASA 706 Pre Final (Clean Version) 
8(g).2 Proposed Auditing Standard ASA 706 Pre Final (Marked Up Version) 
8(g).3 ES Auditing Standard ASA 706 (Clean Version)  
8(h) AUASB Board Meeting Summary Paper ASA 800
8(h).1 Proposed Auditing Standard ASA 800 Pre Final (Clean Version) 
8(h).2 Proposed Auditing Standard ASA 800 Pre Final (Marked Up Version) 
8(h).3 ES Auditing Standard AS 800 (Clean Version)  
8(i) AUASB Board Meeting Summary Paper ASA 805
8(i).1 Proposed Auditing Standard ASA 805 Pre Final (Clean Version) 
8(i).2 Proposed Auditing Standard ASA 805 Pre Final (Marked Up Version)
8(i).3 ES Auditing Standard ASA 805 (Clean Version) 
8(j) AUASB Board Meeting Summary Paper ASA 810
8(j).1 Proposed Auditing Standard ASA 810 Pre Final (Clean Version) 
8(j).2 Proposed Auditing Standard ASA 810 Pre Final (Marked Up Version) 
8(j).3 ES Auditing Standard ASA 810 (Clean Version)    
9. International Matters  9(c) AUASB Board Meeting Summary Paper
9(c).1 AUASB International Update 
10. ASA Redrafting (Continued)  10(a) AUASB Board Meeting Summary Paper ASA 200
10(a).1 Proposed Auditing Standard ASA 200 Pre Final (Clean Version) 
10(a).2 Proposed Auditing Standard ASA 200 Pre Final (Marked Up Version) 
10(a).3 ES Proposed Auditing Standard ASA 200 (Clean Version)  
10(b) AUASB Board Meeting Summary Paper ASQC 1
10(b).1 Proposed Auditing Standard ASQC 1 Pre Final (Clean Version) 
10(b).2 Proposed Auditing Standard ASQC 1 Pre Final (Marked Up Version) 
10(b).3 ES Auditing Standard ASQC 1 (Clean Version) 
10(c) AUASB Board Meeting Summary Paper ASA 220 
10(c).1 Proposed Auditing Standard ASA 220 Pre Final (Clean Version)
10(c).2 Proposed Auditing Standard ASA 220 Pre Final (Marked Up Version) 
10(c).3 ES Auditing Standard ASA 220 (Clean Version)
10(d) AUASB Board Meeting Summary Paper ASA 570
10(d).1 Proposed Auditing Standard ASA 570 Pre Final (Clean Version)
10(d).2 Proposed Auditing Standard ASA 570 Pre Final (Marked Up Version)
10(d).3 ES Auditing Standard ASA 570 (Clean Version)
10(e) AUASB Board Meeting Summary Paper ASA 610
10(e).1 Proposed Auditing Standard ASA 610 Pre Final (Clean Version) 
10(e).2 Proposed Auditing Standard ASA 610 Pre Final (Marked Up Version) 
10(e).3 ES Auditing Standard AS 610 (Clean Version) 
10(f) AUASB Board Meeting Summary Paper ASA 710
10(f).1 Proposed Auditing Standard ASA 710 Pre Final (Clean Version) 
10(f).2 Proposed Auditing Standard ASA 710 Pre Final (Marked Up Version) 
10(f).3 ES Auditing Standard ASA 710 (Clean Version) 
11. ASA Redrafting (Continued)  11(a) AUASB Board Meeting Summary Paper ASA 101
11(a).1 Proposed Auditing Standard ASA 101 Pre Final (Clean Version)
11(a).2 Proposed Auditing Standard ASA 101 Pre Final (Marked Up Version)
11(a).3 ES Auditing Standard ASA 101 Pre Final 
11(b) AUASB Board Meeting Summary Paper ASA 520
11(b).1 Proposed Auditing Standard ASA 520 Pre Final (Clean Version)
11(b).2 Proposed Auditing Standard ASA 520 Pre Final (Marked Up Version)
11(b).3 ES Auditing Standard ASA 520 Pre Final
11(c) AUASB Board Meeting Summary Paper ASRE 2410
11(c).1 Proposed Auditing Standard ASRE 2410 Pre Final (Clean Version) 
11(c).2 Proposed Auditing Standard ASRE 2410 Pre Final (Marked Up Version)
11(c).3 ES Auditing Standard ASRE 2410 Pre Final
11(d) AUASB Board Meeting Summary Paper AUASB Glossary
11(d).1 AUASB Glossary (Clean Version) 
12. ASA Redrafting (Other Matters)   12(a) AUASB Board Meeting Summary Paper Relevant Ethical Requirements ASA 102
12(a).1 Proposed Auditing Standard ASA 102 (Clean Version)
12(a).2 Proposed Auditing Standard ASA 102 (Marked Up Version) 

Meeting 20-21 July 2009 (no. 39)

Agenda Item Document Title
6. ASA Redrafting (Continued) 6(a) Post_ED_AUASB_Board_Meeting_Summary_
Paper
6(a).1 Proposed_Standard_ASA_210_for_
clearance_(Clean_Version)
6(a).2 Proposed_Standard_ASA_210_for_
clearance_(Marked_Up_Version)
6(b) AUASB_Board_Meeting_Summary_Paper
6(b).1 Proposed_Auditing_Standard_ASA_265_(Clean_Version)
6(b).2 Proposed_Auditing_Standard_ASA_265_(Marked_Up_Version)
6(c) Post_ED_AUASB_Board_Meeting_Summary_
Paper
6(c).1 Proposed_Standard_ASA_402_for_
clearance_(Clean_Version)
6(c).2 Proposed_Standard_ASA_402_for_
clearance_(Marked_Up_Version)
6(d) Post_ED_AUASB_Board_Meeting_Summary_
Paper
6(d).2 Proposed_Standard_ASA_505_(Clean_Version)
6(d).3 Proposed_Standard_ASA_505_(Marked_Up_Version)
8. ASA Redrafting (Continued) 8(a) AUASB_Board_Meeting_Summary_Paper
8(a).2 Proposed_Standard_ASA_501_(Clean_Version)
8(a).3 Proposed_Standard_ASA_501_(Marked_Up_Version)
8(b) Post_ED_AUASB_Board_Meeting_Summary_
Paper
8(b).2 Proposed_Standard_ASA_508_(Clean_Version)
8(b).3 Proposed_Standard_ASA_508_(Marked_Up_Version)
8(c)Post_ED_AUASB_Board_Meeting_Summary_
Paper
8(c).2 Proposed_Standard_ASA_620_(Clean_Version)
8(c).3 Proposed_Standard_ASA_620_(Marked_Up_Version)
8(d) AUASB_Board_Meeting_Summary_Paper
8(d).1 Proposed_Auditing_Standard_ASA_710_(Clean_version)
8(d).2 Proposed_Auditing_Standard_ASA_710_(Marked_Up_Version)
9. ASA Redrafting (Other Pronouncements) 9(a) AUASB_Board_Meeting_Summary_Paper_
ASQC_1
9(a).3 Auditing_Standard_ASQC_1_(Marked_Up_Version)
9(b) AUASB_Board_Meeting_Summary_Paper
_AUASB_Glossary
9(b).3 Proposed_AUASB_Glossary_(Marked_Up_Version)
10. ASA Redrafting (Other Matters) 10(b) AUASB_Board_Meeting_Summary_Paper
_Regulation Impact_Statement
11. National Greenhouse and Energy Reporting Scheme 11 AUASB_Board_Meeting_Summary_Paper_NGERS
13. Managed and Mortgage Investment Schemes 13 AUASB_Board_Meeting_Summary_Paper
13.2 Guidance Statement_XXX_Managed_
Investment_ Schemes_draft_
(Marked_Up_Version)
13.4 Guidance Statement_XXX_Mortgage Investment_Schemes_draft_(Marked_Up_Version)
15. Fundraising Engagements/Prospective Information
Comfort Letters
Privity Letter Requests		 15 AUASB_Board_Meeting_Summary_Paper
16. Reissuance and withdrawal of other Guidance Statements 16(a) AUASB_Board_Meeting_Summary_Paper
16(b) AUASB_Board_Meeting_Summary_Paper
16(c) AUASB_Board_Meeting_Summary_Paper
16(c).1 AUASB_Guidance_Statement_GS_XXX_
Franchising Code_of_Conduct_–_Auditor's_Reports
17. International Matters 17(a) AUASB_Board_Meeting_Summary_Paper
17(a).1 AUASB_International_Update

Meeting 1-2 June 2009 (no. 38)

Agenda Item Document Title
7. ASA Redrafting (Continued) 7(a)_AUASB_Board_Meeting_Summary_Paper
7(a).2_Proposed_Auditing_Standard_ASQC_1_(Clean_Version)
7(a).3_Proposed_Auditing_Standard_ASQC_1_(Marked_Up_Version)
7(b)_AUASB_Board_Meeting_Summary_Paper
7(b).2_Proposed_Auditing_Standard_ASA_220_(Clean_Version)
7(b).3_Proposed_Auditing_Standard_ASA_220_(Marked_Up_Version)
8. ASA Redrafting (Continued) 8(a)_AUASB_Board_Meeting_Summary_Paper
8(a).2_Proposed_Standard_ASA_500_(Clean_Version)
8(a).3_Proposed_Standard_ASA_500_(Marked_Up_Version)
8(b)_AUASB_Board_Meeting_Summary_Paper
8(b).2_Proposed_Standard_ASA_501_(Clean_Version)
8(b).3_Proposed_Standard_ASA_501_(Marked_Up_Version)
8(c)_AUASB_Board_Meeting_Summary_Paper
8(c).1_Auditing_Standard_ASA_700_(Clean_Version)
8(c).2_Auditing_Standard_ASA_700_(Marked_Up_Version)
8(d)_AUASB_Board_Meeting_Summary_Paper
8(d).1_Auditing_Standard_ASA_705_(Clean_Version)
8(d).2_Auditing_Standard_ASA_705_(Marked_Up_Version)
8(e)_AUASB_Board_Meeting_Summary_Paper
8(e).1_Auditing_Standard_ASA_706_(Clean_Version)
8(e).2_Auditing_Standard_ASA_706_(Marked_Up_Version)
8(f)_AUASB_Board_Meeting_Summary_Paper
8(f).2_Proposed_Auditing_Standard_ASA_800_(Clean_Version)
8(f).3_Proposed_Auditing_Standard_ASA_800_(Marked_Up_Version)
8(g)_AUASB_Board_Meeting_Summary_Paper
8(g).2_Proposed_ASA_805_(Clean_Version)
8(g).3_Proposed_ASA_805_(Marked_Up_Version)
8(h)_AUASB_Board_Meeting_Summary_Paper
8(h).2_Proposed_Auditing_Standard_ASA_810_(Clean_Version)
8(h).3_Proposed_Auditing_Standard_ASA_810_(Marked_Up_Version)
9. ASA Redrafting (Continued) 9(a)_AUASB_Board_Meeting_Summary_Paper
9(a).1_Exposure_Draft_18-09_ASA_101_(Clean_Version)
9(b)_AUASB_Board_Meeting_Summary_Paper
9(b).2_Exposure_Draft_ASA_520_(Clean_Version)
9(b).3_Exposure_Draft_ASA_520_(Marked_Up_Version)
9(b).4_Tables_of_Differences_ASA_520
9(c)_AUASB_Board_Meeting_Summary_Paper
9(c).1_Exposure_Draft_ASRE_2410_(Clean_Version)
9(c).2_Exposure_Draft_ASRE_2410_(Marked_Up_Version)
10. ASA Redrafting (Continued) 10_AUASB_Board_Meeting_Summary_Paper
10.1_Attachment_to_BMSP_Glossary
10.2_Proposed_AUASB_Glossary_(Clean_Version)
10.3_Proposed_AUASB_Glossary_(Marked_Up_Version)
12. Bank Confirmation Requests 12_AUASB_Board_Meeting_Summary_Paper
12.1_BMSP_Attachment_Bank_Confirmation_Requests
12.2_Extant_AGS_1002_Bank_Confirmation_Requests
13. Authorised Deposit Taking Institutions 13_AUASB_Board_Meeting_Summary_Paper
13.3_Draft_GS_XXX_(Clean_Version)
15. Fundraising Engagements/Prospective Information/Comfort Letters/Privity Letter Requests 15_AUASB_Board_Meeting_Summary_Paper
15.1_Project_Timetable
17. International Matters 17(a)_AUASB_Board_Meeting_Summary_Paper
17(a).1_AUASB_International_Update

Meeting 6-7 April 2009 (no. 37)

Agenda Item Document Title
 6. ASA Redrafting 6(a) AUASB Board Meeting Summary Paper
6(b) AUASB Board Meeting Summary Paper ASA 101 Version-4
6(b).1 ASA 101 Version-4 
6(c) AUASB Board Meeting Summary Paper: ASQC 1  
6(c).1 Attachment to BMSP ASQC 1
6(c).2 ASQC 1 Proposed Auditing Standard (Clean Version)
6(c).3 ASQC 1 Proposed Auditing Standard (Marked Up Version)  
6(d) AUASB Board Meeting Summary Paper: ASA 220  
6(d).1 Attachment to BMSP ASA 220
6(d).2 ASA 220 Proposed Auditing Standard (Clean Version)
6(d).3 ASA 220 Proposed Auditing Standard (Marked Up Version)  
6(d).4 Tables of Differences ASA 220 
8. ASA Redrafting (continued) 8(a) AUASB Board Meeting Summary Paper: ASA 210
8(a).2 Exposure Draft ASA 210 (Clean Version)
8(a).3 Exposure Draft ASA 210 (Marked Up Version) 
8(a).4 Tables of Differences ASA 210 
8(b) AUASB Board Meeting Summary Paper: ASA 265 
8(b).2 Proposed Auditing Standard ASA 265 (Clean Version) 
8(b).3 Proposed Auditing Standard ASA 265 (Marked Up Version) 
8(c) AUASB Board Meeting Summary Paper: ASA 402 
8(c).2 Exposure Draft ASA 402 (Clean Version) 
8(c).3 Exposure Draft ASA 402 (Marked Up Version) 
8(c).4 Tables of Differences ASA 402 
8(d) AUASB Board Meeting Summary Paper: ASA 505 
8(d).1 BMSP Attachment ASA 505 
8(d).2 Proposed ED ASA 505 (Clean Version) 
8(d).3 Proposed ED ASA 505 (Marked Up Version) 
8(d).4 ASA 505 Tables of Differences 
8(e) AUASB Board Meeting Summary Paper: ASA 508 
8(e).1 BMSP Attachment ASA 508 
8(e).2 Proposed ED ASA 508 (Clean Version) 
8(e).3 Proposed ED ASA 508 (Marked Up Version) 
8(e).4 ASA 508 Tables of Differences 
8(f) AUASB Board Meeting Summary Paper: ASA 620 
8(f).1 Attachment to BMSP ASA 620 
8(f).2 Proposed ED ASA 620 (Clean Version) 
8(f).3 Proposed ED ASA 620 (Marked Up Version) 
8(f).4 ASA 620 Tables of Differences 
8(g) AUASB Board Meeting Summary Paper ASA 710 
8(g).1 Attachment to BMSP ASA 710 
8(g).2 Proposed Auditing Standard ASA 710 (Clean Version) 
8(g).3 Proposed Auditing Standard ASA 710 (Marked Up Version) 
8(g).4 Tables of Differences ASA 710
9. ASA Redrafting (continued) 9(a) AUASB Board Meeting Summary Paper: ASA 530
9(a).2 Proposed standard ASA 530 (Clean Version) 
9(a).3 Proposed Standard ASA 530 (Marked Up Version)
9(b) AUASB Board Meeting Summary Paper: ASA 610
9(b).1 Attachment to BMSP ASA 610
9(b).2 Proposed Auditing Standard ASA 610 (Clean Version)
9(b).3 Proposed Auditing Standard ASA 610 (Marked Up Version)
11. Withdrawal of AUSs 11 AUASB Board Meeting Summary Paper: AUS Withdrawal 
11.1 AUS Withdrawal by AUASB 
12. Access to Audit Working Papers 12 AUASB Board Meeting Summary Paper: Update of AGS 1038
12.2 Revised Draft Guidance Statement Access to Audit Working Papers (Marked Up Version)
13. Fundraising Engagements 13 AUASB Board Meeting Summary Paper: Prospectus
13.1 Attachment to BMSP Prospectus
14. Privity Letters 14 AUASB Board Meeting Summary Paper
15. Authorised Deposit Taking Institutions 15 AUASB Board Meeting Summary Paper
15.1 Attachment to BMSP
15.2 Draft GS XXX (Clean_Version)
16. International Matters 16(a) AUASB Board Meeting Summary Paper International Update
16(a).1 AUASB International Update
18. Corporate Planning 18 AUASB Board Meeting Summary Paper

Meeting 23-24 February 2009 (no. 36)

Agenda Item Document Title
 5. 2008 Consultative Meeting 5_AUASB_Board_Meeting_Summary_Paper
6. Going Concern 6(a)(b)(c)_AUASB_Board_Meeting_Summary_Paper
7. National Greenhouse And Energy Reporting Scheme And Carbon Pollution Reduction Scheme 7_AUASB_Board_Meeting_Summary_Paper_NGER
7.1_White_Paper_and_Green_Paper_Positions_on_Assurance
8. APRA Related Guidance Statements 8_AUASB_Board_Meeting_Summary_Paper
8.1_Attachment_to_BMSP
8.2_APRA_Prudential_Standard_APS_310_January_2009
9. ASA Redrafting 9(a)_AUASB_Board_Meeting_Summary_Paper
9(a).1_ASA_Redrafting_Progress_Timetable_(February_2009)
9(b)_AUASB_Board_Meeting_Summary_Paper_ASA_100
9(b).1_ASA_100_(Marked_Up_Version)
 10. ASA Redrafting (Continued) 10_AUASB_Board_Meeting_Summary_Paper_ASA_260
10.1_Attachment_to_BMSP_ASA_260
10.3_Proposed_Auditing_Standard_ASA_260_(Marked_up_version)
 11. ASA Redrafting (Continued)

11_AUASB_Board_Meeting_Summary_Paper_ASA_570
11.1_BMSP_Attachment_ASA_570
11.3_Proposed_Auditing_Standard_ASA_570_(Marked_Up_Version)
 12. ASA Redrafting (Continued)  12(a)_Board_Meeting_Summary_Paper_ASA_700
12(a).1_BMSP_Attachment_ASA 700
12(a).3_Exposure Draft_ASA 700_(Marked_Up_Version)
12(a).4_Tables_of_Differences_ASA_700
12(b)_Board_Meeting_Summary_Paper_ASA_705
12(b).1_BMSP_Attachment_ASA 705
12(b).3_Exposure Draft_ASA_705_(Marked_Up_Version)
12(b).4_Tables_of_Differences_ASA_705
12(c)_AUASB_Board_Meeting_Summary_Paper_ASA_706
12(c).1_BMSP_Attachment_ASA 706
12(c).3_Exposure_Draft_ASA_706_(Marked_Up_Version)
12(c).4_Tables_of_Differences_ASA_706
12(d)_AUASB_Board_Meeting_Summary_Paper_ASA_800
12(d).1_Attachment_to_BMSP_ASA_800
12(d).3_Proposed_Auditing_Standard_ASA_800_(Marked_Up_Version)
12(d).4_Tables_of_Differences_ASA_800
12(e)_AUASB_Board_Meeting_Summary_Paper_ASA_805
12(e).1_Attachment_to_BMSP_ASA_805
12(e).3_Proposed_ASA_805_(Marked_Up_Version)
12(e).4_Tables_of_Differences_ASA_805
12(f)_AUASB_Board_Meeting_Summary_Paper_ASA_810
12(f).1_Attachment_to_BMSP_ASA_810
12(f).3_Proposed_Auditing_Standard_ASA_810_(Marked_Up_Version)
12(f).4_Tables_of_Differences_ASA_810
12(g)_AUASB_Board_Meeting_Summary_Paper_ASA_500
12(g).1_Attachment_to_BMSP_ASA_500
12(g).2_Proposed_ED_ASA_500_(Marked_Up_Version)
12(g).3_Tables_of_Differences_ASA_500
12(h)_AUASB_Board_Meeting_Summary_Paper_ASA_501
12(h).1_Attachment_to_BMSP_ASA_501
12(h).2_Proposed_ED_ASA_501_(Marked_Up_Version)
12(h).3_Tables_of_Differences_ASA_501
 13. ASA Redrafting (Continued)

13(a)_AUASB_Board_Meeting_Summary_Paper_ASA_200
13(a).1_Attachment_to_BMSP_ASA_200
13(a).3_Auditing_Standard_ASA_200_(Marked_Up_Version)
13(b)_Post_ED_AUASB_Board_Meeting_Summary_Paper_ASA_250
13(b).2_Auditing_Standard_ASA_250_(Marked_Up_Version)
13(c)_AUASB_Board_Meeting_Summary_Paper_ASA_320
13(c).3_Proposed_Auditing_Standard_ASA_320_(Marked_Up_Version)
13(d)_AUASB_Board_Meeting_Summary_Paper_ASA_450
13(d).3_Proposed_Auditing_Standard_ASA_450_(Marked_Up_Version)
13(e)_Post_ED_AUASB_Board_Meeting_Summary_Paper_ASA_510
13(e).2_Auditing_Standard_ASA_510_(Marked_Up_Version)
13(f)_Post_ED_AUASB_Board_Meeting_Summary_Paper_ ASA_550
13(f).2_Auditing_Standard_ASA_550_(Marked_Up_Version)
13(g)_AUASB_Board_Meeting_Summary_Paper_ASA_580
13(g).3_Proposed_Auditing_Standard_ASA_580_(Marked_Up_Version)
13(h)_Post_ED_AUASB_Board_Meeting_Summary_Paper_ ASA_720
13(h).2_Auditing_Standard_ASA_720_(Marked_Up_Version)
 14. Engagements to Perform Agreed Upon Procedures 14_AUASB_Board_Meeting_Summary_Paper_AUP_230209
 15. Responding to Questions at an Annual General Meeting  15_AUASB_Board_Meeting_Summary_Paper_GS_XX
15.1_GS_XX_ (Marked_Up_Version) 
 16. Access to Working Audit Working Papers

16_AUASB_Board_Meeting_Summary_Paper_Update_of_AGS_1038
16.1_Attachment_to_BMSP
16.3_Draft_Guidance_Statement_Access_to_Audit_Working_Papers_(Marked_Up_Version) 
 17. Prospective Information/Privity Letters 17_AUASB_Board_Meeting_Summary_Paper_Revision_of AUS_804,_AGS_1062_and_AGS_1014 
 18. International Matters 18(a)_AUASB_Board_Meeting_Summary_Paper
18(a).1_AUASB_International_Update
18(b)_AUASB_Board_Meeting_Summary_Paper
18(b).1_IAASB_Meeting_Highlights_and_Decisions 
 19. Other Business 19(a)_AUASB_Board_Meeting_Summary_Paper
19(a).1_Agenda_for_AccountAbility_Standards_Workshop
19(a).2_AA1000_AccountAbility_Principles_Standard_2008
19(a).3_AA1000_Assurance_Standard_2008
19(a).4_AUASB-New_AA_1000_Briefing
19(b)_AUASB_Board_Meeting_Summary_Paper
19(b).1_Research Paper on legally enforceable auditing standards 

Meeting 1-2 December 2008 (no. 35)

Agenda Item Document Title
 5. IAASB Matters 5(a) Board Meeting Summary Paper
5(b) Board Meeting Summary Paper
5(b).2 NSS Staff Consultation Paper - Review Engagements
6. ASA Redrafting 6(b) Board Meeting Summary Paper
6(b).2 ASA 100 Revised and Redrafted
6(b) Disclaimer ASA 101
7. ASA Redrafting (continued) ASA 260 Communication with Those Charged with Governance
7 Board Meeting Summary Paper
7.2 Proposed Auditing Standard ASA 260
8. ASA Redrafting (continued) ASA 230 Audit Documentation
8(a) Board Meeting Summary Paper
8(a).2 Auditing Standard ASA 230

ASA 300 Planning an Audit of a Financial Report
8(b) Board Meeting Summary Paper
8(b).2 Auditing Standard ASA 300

ASA 540 Audit of Accounting Estimate, Including Fair Value Accounting Estimates and Related Disclosures
8(c) Board Meeting Summary Paper
8(d) Board Meeting Summary Paper
8(d).1 Proposed Auditing Standard ASA 560

ASA 570 Going Concern
8(e) Board Meeting Summary Paper
8(e).1 Proposed Auditing Standard ASA 570

ASA 600 Audits of a Group Financial Report (Including the Work of Component Auditors)
8(f) Board Meeting Summary Paper
8(f).2 ASA 600
9. ASA Redrafting (continued) ED 23/08 ASA 530 Audit Sampling
9(a) Board Meeting Summary Paper
9(a).2 Exposure Draft ASA 530

ED 24/08 ASA 610 Using the Work of Internal Auditors
9(b) Board Meeting Summary Paper
9(b).2 Proposed ED ASA 610
 10. Other Matters APRA Prudential Standard APS 310
10(a) Board Meeting Summary Paper

Meeting 27-28 October 2008 (no. 34)

Agenda Item Document Title
6. ASA Redrafting ASA 100 Preamble to AUASB Pronouncements
6(b) Board Meeting Summary Paper

ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report
6(c) Board Meeting Summary Paper
6(c).1 ASA 240 Proposed Auditing Standard

ASA 260 Communication with Those Charged with Governance
6(d) Board Meeting Summary Paper
6(d).1 ASA 260 Proposed Auditing Standard

ASA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
6(e) Board Meeting Summary Paper
6(e).1 ASA 315 Proposed Auditing Standard

ASA 330 The Auditor’s Procedures in Response to Assessed Risk
6(f) Board Meeting Summary Paper
6(f).1 ASA 330 Proposed Auditing Standard

ED 15/08 ASA 200 Objective and General Principles Governing an Audit of a Financial Report
6(g) Board Meeting Summary Paper
6(g).2 ASA 200 Proposed Exposure Draft

ED 16/08 ASA 250 Considerations of Laws and Regulations in an Audit of a Financial Report
6(h) Board Meeting Summary Paper
6(h).2 ASA 250 Proposed Exposure Draft

ED 17/08 ASA 320 Materiality and Audit Adjustments
6(i) Board Meeting Summary Paper
6(i).2 ASA 320 Proposed Exposure Draft

ED 18/08 ASA 450 Evaluation of Misstatements Identified During the Audit
6(j) Board Meeting Summary Paper
6(j).2 ASA 450 Proposed Exposure Draft

ED 19/08 ASA 510 Initial Engagements- Opening balances
6(k) Board Meeting Summary Paper
6(k).2 ASA 510 Proposed Exposure Draft

ED 20/08 ASA 550 Related Parties
6(l) Board Meeting Summary Paper
6(l).2 ASA 550 Proposed Exposure Draft

ED 21/08 ASA 580 Management Representations
6(m) Board Meeting Summary Paper
6(m).2 ASA 580 Proposed Exposure Draft

ED 22/08 ASA 720 Other Information in Documents Containing Audited Financial Reports
6(n) Board Meeting Summary Paper
6(n).2 ASA 720 Proposed Exposure Draft
7. GS 001 Concise Financial Reports 7 Board Meeting Summary Paper
7.2 GS 001 Concise Financial Reports
8. Engagements to Perform Agreed Upon Procedures 8 Board Meeting Summary Paper
9. Other Matters Debenture Issuers – RG 69 update
9(b) Board Meeting Summary Paper

NGER External Auditing Requirements
9(c) Board Meeting Summary Paper

Update on Regulatory Guide 43 – Financial reports and audit relief
9(e) Board Meeting Summary Paper

ASAE 3500 Performance Engagements
9(f) Board Meeting Summary Paper

Meeting 9 September 2008 (no. 33)

Agenda Item Document Title
6. IAASB Matters

6(a)    Board Meeting Summary Paper
6(b)    Board Meeting Summary Paper
6(b).2  IAASB Policy Position Paper
Item 10 - Quality Control Cover Sheet
Item 10-C ISA 220 Redrafted Clean
Item 10-F ISQC 1 Redrafted Clean
7. ASA Redrafting

ASA 230 Audit Documentation
7(c)    Board Meeting Summary Paper
7(c).2 ASA 230 Proposed Exposure Draft

ASA 300 Planning an Audit of a Financial Report
7(d)    Board Meeting Summary Paper
7(d).2 ASA 300 Proposed Exposure Draft

ASA 600 Special Considerations - Audits of a Group Financial Report (Including the Work of Component Auditors)
7(e)    Board Meeting Summary Paper
7(e).2 ASA 600 Proposed Exposure Draft

ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
7(f)    Board Meeting Summary Paper
7(f).2 ASA 540 Proposed Exposure Draft

ASA 560 Subsequent Events
7(g)    Board Meeting Summary Paper
7(g).2 ASA 560 Proposed Exposure Draft

ASA 570 Going Concern
7(h)    Board Meeting Summary Paper
7(h).2 ASA 570 Proposed Exposure Draft
8. ASAE 3100 Compliance Engagements
 8       Board Meeting Summary Paper
10. Audit Implications of Prudential Reporting Requirements for Authorised Deposit Taking Institutions
10      Board Meeting Summary Paper
11. GS 009 Auditing of Self Managed Superannuation Funds
 11      Board Meeting Summary Paper
12. Debenture Issuers - ASIC Regulatory Guide 69
12      Board Meeting Summary Paper

Meeting 21-22 July 2008 (no. 32)

Agenda Item Document Title

5. Review Engagements

5   Board Meeting Summary Paper

ASRE 2400 Review of Financial Reports Performed by an Assurance Practitioner Who is Not the Auditor of the Entity
5.2 ASRE 2400

ASRE 2405 Review of Other Historical Financial Information Other than a Financial Report
5.4 ASRE 2405

ASA 2008-1 Amendments to Australian Auditing Standards (Amendments to ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity)
5.6 ASRE 2410 Amending Standard
6. ASAE 3500 Performance Engagements

6    Board Meeting Summary Paper

6.3 ASAE 3500
7. GS 009 Financial and Compliance Audits of Self Managed Superannuation Funds

7    Board Meeting Summary Paper


7.3 GS 009
8. ASA Redrafting

ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report
8(b)    Board Meeting Summary Paper
8(b).2 ASA 240 Proposed Exposure Draft

ASA 260 Communication with Those Charged with Governance
8(c)    Board Meeting Summary Paper
8(c).3 ASA 260 Proposed Exposure Draft

ASA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
8(d)    Board Meeting Summary Paper
8(d).3 ASA 315 Proposed Exposure Draft

ASA 330 The Auditor’s Procedures in Response to Assessed Risk
8(e)    Board Meeting Summary Paper
8(e).2 ASA 330 Proposed Exposure Draft

Meeting 2-3 June 2008 (no. 31)

Agenda Item Document Title
5. ASAE 3100 Compliance Engagements

5   Board Meeting Summary Paper

5.2 ASAE 3100 Compliance Engagements
6. Guidance Statement – Auditor’s Report Included in the Annual Directors’ Report Pursuant to Section 300A of the Corporations Act 2001


6   Board Meeting Summary Paper

6.2 Draft Guidance
7. GS 009 Financial and Compliance Audits of Self Managed Superannuation Funds 7   Board Meeting Summary Paper
9. ASA Redrafting

9(a) Board Meeting Summary Paper

9(a).2 ASA 240 - Proposed Exposure Draft

9(b) Board Meeting Summary Paper

9(b).2 ASA 260 - Proposed Exposure Draft

9(c) Board Meeting Summary Paper

9(c).2 ASA 315 -Proposed Exposure Draft

9(d) Board Meeting Summary Paper

9(d).2 ASA 300 - Proposed Exposure Draft

9(e) Board Meeting Summary Paper

9(e).2 ASA 230 - Proposed Exposure Draft

9(f) Board Meeting Summary Paper

9(f).2 ASA 600 - Proposed Exposure Draft
10. International matters 10(a) Board Meeting Summary Paper
11. Other matters 11(c) Board Meeting Summary Paper

Meeting 14 April 2008 (no. 30)

Agenda Item Document Title

5. Review Engagements

5 Board Meeting Summary Paper
ED AUASB Proposed Standard ASRE 2400
ED AUASB Proposed Standard ASRE 2405
ED AUASB Proposed Standard ASRE 2410

6. ASAE 3100 Compliance Engagements

6 Board Meeting Summary Paper
ASAE 3100 Compliance Engagements

7. ASA Redrafting – ASA 240 The Auditor’s Responsibility to Consider Fraud in the Audit of a Financial Report

7 Board Meeting Summary Paper
Exposure Draft - ASA 240 Redrafted
Exposure Draft - ASA 240 Redrafted (Marked Up Version)
8. ASA Redrafting

8(a) Board Meeting Summary Paper
8(b) Board Meeting Summary Paper
Exposure Draft ASA 315 Redrafted (Marked Up Version)
Proposed Exposure Draft ASA 260 (Marked Up Version)

9. Addendum to Guidance Statement – Authorised Deposit Taking Institutions

9 Board Meeting Summary Paper
Proposed Guidance Statement

11. Guidance Statement – Audit Implications of AASB 1049

11 Board Meeting Summary Paper
12. Project Plans to Revise or Withdraw Guidance Statements

12(a) Board Meeting Summary Paper
12(b) Board Meeting Summary Paper
12(c) Board Meeting Summary Paper
12(d) Board Meeting Summary Paper
12(e) Board Meeting Summary Paper
12(f)(g)(h) Board Meeting Summary Paper
14. Other matters

14(a) Board Meeting Summary Paper

Meeting 25-25 February 2008 (no. 29)

Agenda Item Document Title

5. ASAE 3500 Performance Engagements

5 Board Meeting Summary Paper
5.2 Draft ASAE 3500 Performance Engagements

6. GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services

6 Board Meeting Summary Paper
6.3 GS 007 Service Organisations

7. ASRE 2400 and ASRE 2405 Review of Financial Reports and Other Financial Information

7 ASRE 2400 Series - Board Meeting Summary Paper
9. Guidance Statement - Financial and Compliance Audits of Self Managed Superannuation Funds

9 Board Meeting Summary Paper
9.2 Draft GS SMSF

10. Sustainability - Assurance on Greenhouse and Energy Reporting

10 Board Meeting Summary Paper

11. SME Audit Issues

11 Board Meeting Summary Paper
12. ASA Redrafting - (Clarity Format)

12 Board Meeting Summary Paper
13. Audit Implications of AASB 1049

13 Board Meeting Summary Paper
14. Guidance Statement - Authorised Deposit Taking Institutions

14 Board Meeting Summary Paper
15. Guidance Statement - Bank Confirmation

15 Board Meeting Summary Paper
15.1 Draft GS Bank Confirmation Requests
15.3 Draft GS Bank Confirmation Requests, Appendices
16. Guidance Statement - Privity Letters

16 Board Meeting Summary Paper
17. IAASB and International Matters

17(c) Board Meeting Summary Paper
18. Other Business

18(a) Board Meeting Summary Paper