Sunday, October 12, 2003 IAASB Main Agenda

/ International Federation
of Accountants
545 Fifth Avenue, 14th Floor Tel: +1 (212) 286-9344
New York, New York 10017 Fax: +1 (212) 856-9420
Internet: http://www.ifac.org /
Committee: / International Auditing and Assurance Standards Board
Meeting Location: / Japanese Institute of Certified Public Accountants
4-4-1, Kudan-Minami, Chiyoda-ku, Tokyo, Japan
Meeting Date: / October 12-17, 2003

Timetable[(]

Sunday, October 12, 2003

10:00 – 18:00 / Audit Risk
(Approval of Proposed Audit Risk Standards) / Agenda Item 9

Monday, October 13, 2003

09:00 – 18:00 / Auditor’s Report on Financial Statements
(Approval of Exposure Draft of Revised ISA 700 and Conforming Changes) / Agenda Item 3

Tuesday, October 14, 2003

09:00 – 18:00 / Group Audits
(Second Read of Proposed Exposure Draft of The Audit of Group Financial Statement) / Agenda Item 8

Wednesday, October 15, 2003

09:00 – 11:00 / Revised IAPS 1005
(Approval of Proposed Revised IAPS 1005, The Special Considerations in the Audit of Small Entities) / Agenda Item 5
11:30 – 13:00 / Translation of IAASB Pronouncements Policy Statement
(Approval of Exposure Draft of Proposed New Policy Statement)
INTOSAI Memorandum of Understanding
(Approval of Proposed Memorandum of Understanding) / Agenda Item 6
Agenda Item 7

Thursday, October 16, 2003

09:00 – 11:00 / Approval of Audit Risk Standards / Agenda Item 9
11:30 – 16:00 / Assurance
(Review of significant comments on the Exposure Drafts, International Framework for Assurance Engagements; and International Standard on Assurance Engagements ISAE 2000 “Assurance Engagements on Subject Matters Other Than Historical Financial Information”.) / Agenda Item 2
16:30 – 18:00 / Documentation
(Consideration of Issue Paper) / Agenda Item 4

Friday, October 17, 2003

09:00 – 10:45 / Approval of Exposure Draft of Auditor’s Report on Financial Statements / Agenda Item 3
11:15 – 12:00 / Approval of Revised IAPS 1005, The Special Considerations in the Audit of Small Entities / Agenda Item 5
12:00 – 12:45 / Clarity of IAASB Standards
(Discussion of Issues) / Agenda Item 10
12:45 – 13:15 / Project Proposal
(Approval of Project Proposal to Revise ISA 800, The Auditor’s Report on Special Purpose Audit Engagements / Agenda Item 11

Draft Date Agenda Item N

[(]* The timetable is subject to change without prior notice being given of such change.