| Description | download | size |
| Supporting Documentation |
|
|
| 1. Notes. A summary of the discussion on 11 November |
here |
DOC
175Kb |
| 2. APB Staff Paper: Summary of the Main Changes in the New ISAs (UK and Ireland) | here | PDF 120Kb |
| 3. Practice Note (PN) 26 - Guidance for smaller entity audit documentation | here | PDF 690Kb |
| 4. ISA 315 - Identifying and assessing the risks of material mis-statement through understanding the entity and its
environment | here | PDF 300Kb |
| 5. IAASB Statement on Proportionality | here | PDF 144Kb |
| 6. April 2009 Audit News | here | DOC 40Kb |
| Slides |
|
|
| 7. Clarified ISAs for Providers of Audit Software, Training and Methodologies - Introduction | here | PPT 80Kb |
| 8. Background | here | PPT 1377Kb |
| 9. The Clarified ISAs, Audit Documentation and SME Audit Considerations | here | PPT 1373Kb |
| 10. APB Adoption of Clarity ISAs | here | PPT 170Kb |
| 11. Clarity ISAs: ISA 600 Groups | here | PPT 89Kb |
| 12. Agreeing to the Terms of Audit Engagement and Management Representation ISAs (UK and Ireland) 210 and 580 | here | PPT 100Kb |
| 13. Materiality: Planning and Performing the Audit Evaluating Misstatements | here | PPT 99Kb |
| 14. APB Research into Improving the Audit Report | here | PPT 195Kb |
| 15. ISA 550 Related Parties | here | PPT 1000Kb |
| 16. Closing Remarks | here | PPT 103Kb |
