PSA (copy)

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
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

71

ISA 200

AUDITING