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ISA 200 - Overall Objectives of The Independent Auditor and The Conduct of an Audit in Accordance with International Standards on Auditing

The overall objective of ISA 200 is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.

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1645615802wpdm_ISA 200.pdf