Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

ISA 200 Scope “Para 1-09”

ISA 200 deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with ISAs.
Explains the scope, authority and structure of the ISAs.
ISAs are written in the context of an audit of financial statements.
An audit in accordance with ISAs is conducted on the premise that management and, where appropriate, those charged with governance have acknowledged certain responsibilities that are fundamental to the conduct of the audit.
The audit of the financial statements does not relieve management or those charged with governance of their responsibilities

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; and
To report on the financial statements, and communicate as required bythe ISAs, in accordance with the auditor’s findings.

For definitions refer definition page

Compliance with ethical requirement relating to audit of financial statement.
Auditor shall exercise professional judgement in planning and performing audit of financial statement.
Auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level for expression of opinion
Auditor shall comply with all ISAs relevant to the audit.
Auditor shall comply with each requirement of an ISA unless, entire ISA is irrelevant or requirement is conditional and condition doesn’t exist
In case of departure from ISA auditor shall perform alternative audit procedures to achieve the aim of that requirement.
If objective of ISA cannot be achieved auditor shall evaluate whether this prevents the auditor from achieving the overall objectives of the auditor and thereby requires the auditor, in accordance with the ISAs, to modify the auditor’s opinion or withdraw from the engagement. Document the same in accordance with ISA 230.