This course is designed for audit professionals who want to strengthen their understanding of the standard’s requirements and practical application. It revisits the purpose and scope of ISA 200, focusing on the auditor’s role in providing reasonable assurance, maintaining independence, and applying professional skepticism.

Learners will explore how ISA 200 connects with other International Standards on Auditing, address responsibilities related to fraud and error, and review documentation and reporting obligations. Through a combination of reading materials, engaging video lessons, and interactive quizzes, the course bridges theory with real-world audit scenarios.

By the end, you will be equipped to apply ISA 200 principles confidently in your audit work, ensuring compliance with international standards while improving the quality and reliability of your audit outcomes.

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Upon completion of this course, learners will be able to:

• Define the role of ISA 200 in the auditing process and its connection to other ISAs.
• Demonstrate the use of professional skepticism in detecting potential misstatements.
• Apply the concept of reasonable assurance to reduce audit risk to an acceptable level.
• Recognize indicators of fraud or error and respond appropriately under ISA 200.
• Modify audit reports to reflect compliance or non-compliance with the standard.