This app is written from an engagement partner perspective, expressed with you. The objectives and requirements in this app are based on the ISAs and have been summarized for your convenience in order to enhance the helicopter view. Part of adapting for app purposes is changing wordings like The auditor shall obtain ... in the ISAs into a more direct order Obtain ... etc. As a result, the content of this app does not comprise a comprehensive overview of the standards and are not usable for ensuring compliance with the ISAs. Users of this app are strongly advised to read the entire ISAs.