Two graphs are isomorphic if they just have a different labeling for their vertices i.e. if $A$ and $B$ are their adjacency matrices, then, for some permutation matrix $P$, $PAP^T = B$.
Two graphs are isospectral, if they have the same set of eigenvalues.
Question : Are isomorphic graphs necessarily isospectral?
The eigenvalues follow from the characteristic equation, so
\begin{align*} \det(B-\lambda I)&= \det(PAP^T-\lambda I)\\ &= \det(PAP^T-P(\lambda I) P^T)\\ &= \det(P(A-\lambda I)P^T)\\ &= \det(P)\det(A-\lambda I)\det(P^T)\\ &= \det(A-\lambda I) \end{align*}
so the two adjacency graphs have the same characteristic matrix and therefore the same eigenvalues. Note I used the fact that $PP^T=I$ and $\det(P)=\det(P^T)=1$