... arising in connection with the audit of financial statements. OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING ... be certain of 20 ISA 540, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures,” and ISA 700, “Forming an Opinion and Reporting on Financial ... 10–11, and 16. OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING ISA 200 87AUDITING • The drawing of conclusions...