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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”

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  • Daniel Botez

Abstract

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).

Suggested Citation

  • Daniel Botez, 2009. "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”," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 14.
    • Handle: RePEc:bac:fsecub:09-14-01
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    Cited by:

    1. Shoaib Ali & Hafiz Muhammad Naveed & Abubakar Khaliq, 2020. "Does an External Governance Framework Enhance the Performance of Pakistan's Banking Sectors? Foreign Ownership as Moderator," Economy, Asian Online Journal Publishing Group, vol. 7(2), pages 110-118.

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