ISA 200 — Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

ISA 200 is an international pronouncement addressing the overall objectives of obtaining reasonable assurance and reporting on the financial statements in accordance with the auditor’s findings. It sets the overall objectives of obtaining reasonable assurance about whether the statements as a whole are free from material misstatement and reporting in accordance with findings. It also addresses professional scepticism, judgement, evidence and compliance with applicable requirements.