INTERNATIONAL STANDARD ON AUDITING 200

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INTERNATIONAL STANDARD ON AUDITING 200
OBJECTIVE AND GENERAL PRINCIPLES GOVERNING
AN AUDIT OF FINANCIAL STATEMENTS
(Effective for audits of financial statements for periods beginning on or after June 15,
2006)
CONTENTS
Paragraph
Introduction .................................................................................................... 1
Objective of an Audit of Financial Statements .............................................. 2-3
Ethical Requirements Relating to an Audit of Financial Statements ............. 4-5
Conduct of an Audit of Financial Statements ................................................ 6-9
Scope of an Audit of Financial Statements .................................................... 10-14
Professional Skepticism ................................................................................. 15-16
Reasonable Assurance ................................................................................... 17-21
Audit Risk and Materiality ............................................................................. 22-32
Responsibility for the Financial Statements ................................................... 33-36
Determining the Acceptability of the Financial Reporting Framework ......... 37-48
Expressing an Opinion on the Financial Statements ...................................... 49-51
Effective Date ................................................................................................ 52
ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of
Material Misstatement,” ISA 330, “The Auditor’s Procedures in Response to Assessed
Risks” and ISA 500,“Audit Evidence” gave rise to conforming amendments to ISA 200.
These amendments are effective for audits of financial statements for periods beginning on
or after December 15, 2004 and have been incorporated in the text of ISA 200.
ISA 700, “The Independent Auditor’s Report on a Complete Set of General Purpose
Financial Statements” gave rise to conforming amendments to ISA 200. The amendments
have been incorporated in the text of ISA 200. Implementation of the final sentence of
paragraph 3 and paragraphs 37-48 of the amended ISA 200 has been deferred until such
time as ISA 800 (Revised and Redrafted), “Special Considerations―Audits of Special
Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial
Statement” becomes effective. The remainder of the amended ISA 200 is effective for
audits of financial statements for periods beginning on or after December 15, 2005.

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