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SAS
No. 10 Planning an Audit of Financial Statements |
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 Status |
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Issued
by Auditing Standards Committee In Taiwan on 30 June, 1986. |
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Summary |
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The
purpose of this Statement is to ensure effective and efficient
auditing through three |
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auditing procedure: understanding the client's business, planning
the auditing program, and |
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planning the auditing process. Adequate auditing requires the
understanding of the client's |
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business, such as the company's operation and significant
transactions. |
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 Effective
date
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This
Statement becomes effective for audits of financial statements for
periods ending on or |
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after 31 December, 1986. |
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