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What are the International Standards on Auditing (ISAs)? What is the overall objective of an audit under ISA 200? What is the difference between reasonable assurance and absolute assurance? What is an assurance engagement and what are its elements? 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 structure of the ISA standards (the numbering series)?

Intermediate

Answer

ISAs are grouped by series: 200-299 general principles and responsibilities; 300-499 risk assessment and response; 500-599 audit evidence; 600-699 using the work of others; 700-799 audit conclusions and reporting; 800-899 specialized areas. This structure follows the audit process from objectives through evidence to reporting.
200s: principles/responsibilities
300s-400s: risk assessment & response
500s: evidence
600s: using others' work
700s: reporting
800s: specialized
Real-world example An auditor references ISA 315 (300s, risk assessment) during planning and ISA 700 (700s, reporting) at conclusion.

Common follow-ups: Which series covers audit evidence? | Where do reporting standards sit?

Audit Evidence & Procedures Audit Report & Opinions ISA Standards
All 19 ISA Standards questions