ISA 200 Overall Objectives of the Independent Auditor

In this video, we break down ISA 200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, a foundational standard issued by the International Auditing and Assurance Standards Board (IAASB). ISA 200 sets out the auditor’s overall responsibilities and objectives to conduct an effective and high-quality audit.

👉 What you'll learn:

The objective and scope of ISA 200

The fundamental principles guiding an independent audit

Responsibilities of the auditor to obtain reasonable assurance

Ethical requirements and professional skepticism

Planning and performing an audit in line with ISAs

How ISA 200 integrates with other auditing standards

This video is essential for auditors, audit managers, partners, and finance professionals dedicated to understanding the core of audit practice.

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