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What are the International Standards on Auditing (ISAs)? What is the difference between reasonable assurance and absolute assurance? What is an assurance engagement and what are its elements? What is the structure of the ISA standards (the numbering series)? What does ISA 315 (Revised) require regarding risk assessment? What does ISA 330 address? What is ISA 240 about? What does ISA 500 establish about audit evidence? What is ISA 320 about? What does ISA 570 cover?
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What is the overall objective of an audit under ISA 200?

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Answer

ISA 200 states the auditor's overall objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement (from fraud or error), enabling an opinion on whether they are prepared, in all material respects, in accordance with the applicable framework, and to report accordingly.
Real-world example The auditor plans and performs work to reach reasonable assurance so they can express an opinion under ISA 200.

Common follow-ups: What is reasonable assurance? | What does 'in all material respects' mean?

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All 19 ISA Standards questions