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SAS
No. 18
Quality Control for
Audit Work |
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 Status |
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Issued
by Auditing Standards Committee In Taiwan on 16 December, 1989. |
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Summary |
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The purpose of this Statement is to provide guidance on the quality
of the control policies |
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and
procedures to assure each audit engagement complies with GAAS.
Auditors should |
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understand the meaning of policies and procedures. The control
policies and procedures |
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should include the following elements: the auditor's ethics, the
auditor's professional |
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competence and skills, work assignment, work supervision, acceptance
of audit engagement, |
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tracking and reviewing the progress of the audit engagement.
Auditors should setup policies |
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and
procedures to evaluate the efficiency of the work of quality control
periodically. |
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 Effective
date
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This Statement becomes effective for audits of financial statements after
1 January, 1991. |
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