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What is the overall objective of an audit under ISA 200?

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Answer

ISA 200 states the auditor's overall objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement (from fraud or error), enabling an opinion on whether they are prepared, in all material respects, in accordance with the applicable framework, and to report accordingly.
Real-world example The auditor plans and performs work to reach reasonable assurance so they can express an opinion under ISA 200.

Common follow-ups: What is reasonable assurance? | What does 'in all material respects' mean?

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All 19 ISA Standards questions