Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Daniel Botez


The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs).


financial statements; financial audit; International Standards on Auditing

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ISSN: 2344-1321 (online)