TAILIEUCHUNG - INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING

An important part of evaluating the auditor’s objectivity and professional skepticism is for the audit committee to gauge the frankness and informative nature of responses to open-ended questions put to the lead audit engagement partner (and members of the audit engagement team as appropriate). Examples of appropriate topics include: the financial reporting challenges posed by the company’s business model; the quality of the financial management team; the robustness of the internal control environment; changes in accounting methods or key assumptions underlying critical estimates; and the range of accounting issues discussed with management during the audit (including alternative accounting treatments and. | INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING Effective for audits of financial statements for periods beginning on or after December 15 2009 CONTENTS Paragraph Introduction Scope of this ISA. 1-2 An Audit of Financial Statements . 3-9 Effective Date . 10 Overall Objectives of the Auditor. 11-12 Definitions. 13 Requirements Ethical Requirements Relating to an Audit of Financial Statements . 14 Professional Skepticism. 15 Professional Judgment. 16 Sufficient Appropriate Audit Evidence and Audit Risk . 17 Conduct of an Audit in Accordance with ISAs . 18-24 Application and Other Explanatory Material An Audit of Financial Statements . A1-A13 Ethical Requirements Relating to an Audit of Financial Statements . A14-A17 Professional Skepticism. A18-A22 Professional Judgment. A23-A27 Sufficient Appropriate Audit Evidence and Audit Risk . A28-A52 Conduct of an Audit in Accordance with ISAs. A53-A76 AUDITING 71 ISA 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING Introduction Scope of this ISA 1. This International Standard on Auditing ISA deals with the independent auditor s overall responsibilities when conducting an audit of financial statements in accordance with ISAs. Specifically it sets out the overall objectives of the independent auditor and explains the nature and scope of an audit designed to enable the independent auditor to meet those objectives. It also explains the scope authority and structure of the ISAs and includes requirements establishing the general responsibilities of the independent auditor applicable in all audits including the obligation to comply with the ISAs. The independent auditor is referred to as the auditor hereafter. 2. ISAs are written in the context of an audit of financial statements by an auditor. They are to be adapted as necessary in

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