Statements of Auditing Standards in Taiwan
　 　 　
　 SAS No. 14   The Auditor's Responsibility to Consider Fraud in an Audit of 　
　 　 Financial Statements 　
　                          　
　 　
　 Status 　
　 　 　
　 This statement has been superseded by No.43, The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements. 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　
　 　 　

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