Time left 16 Which of the following is not an ISA 200 requirement relating to an audit of financial statements? swered tof 1.00 O The auditor shall plan and perform an audit with professional skepticism, recognizing that circumstances may exist that causes the financial statements to be materially misstated. estion O To obtain reasonable assurance, the auditor must obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level The auditor shall exercise common sense in planning and performing an audit of financial statements. O Compliance with relevant ethical requirements, including those pertaining to independence