SAS Summaries
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Preface to the Pronouncements Issued by Auditing Standards Committee, English Version
Preface to the Pronouncements Issued by Auditing Standards Committee (revised on Oct. 4, 2022)
Standards on Quality Management, English Version

TWSQM1:

Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (issued on Oct. 4, 2022)

TWSQM2:

Engagement Quality Reviews (issued on Jul. 18, 2023)


Standards on Quality Control, English Version
TWSQC1 : Quality Control for Public Accounting Firms (revised on Oct. 4, 2022)

Standards on Auditing, English Version

TWSA201A

 Communication between Successor and Predecessor Auditors (revised on Oct. 4, 2022)
TWSA210 Agreeing the Terms of Audit Engagements (revised on Oct. 4, 2022)

TWSA220

 Quality Management for an Audit of Financial Statements (issued on Apr. 2, 2024)
TWSA230 Audit Documentation (revised on Oct. 4, 2022)
TWSA240

 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (revised on Oct. 4, 2022)
TWSA250

 Consideration of Laws and Regulations in an Audit of Financial Statements (revised on Oct. 4, 2022)
TWSA260 Communication with those Charged with Governance (revised on Oct. 4, 2022)
TWSA265

 Communication Deficiencies in Internal Control to Those Charged with Governance and Management (revised on Oct. 4, 2022)
TWSA300 Planning an Audit of Financial Statements (revised on Oct. 4, 2022)
TWSA315

 Identifying and Assessing the Risks of Material Misstatement (revised on Oct. 4, 2022)
TWSA320 Materiality in Planning and Performing an Audit (revised on Oct. 4, 2022)
TWSA330 The Auditor’s Responses to Assessed Risks (revised on Oct. 4, 2022)
TWSA450 Evaluation of Misstatements Identified During the Audit (revised on Oct. 4, 2022)
TWSA500 Audit Evidence (revised on Oct. 4, 2022)
TWSA501 Audit Evidence—Specific Considerations for Selected Items (revised on Oct. 4, 2022)
TWSA505 External Confirmation (revised on Oct. 4, 2022)
TWSA510 Initial Audit Engagements—Opening Balances (revised on Oct. 4, 2022)
TWSA520 Analytical procedures (revised on Oct. 4, 2022)
TWSA530 Audit Sampling (issued on Feb. 4, 2024)
TWSA540 Auditing Accounting Estimates and Related Disclosures (issued on March 28, 2023)
TWSA550 Related Parties (revised on Oct. 4, 2022)
TWSA560 Subsequent Events (revised on Oct. 4, 2022)
TWSA570 Going Concern (revised on Oct. 4, 2022)
TWSA580 Written Representations (revised on Oct. 4, 2022)
TWSA600 Special Considerations—Audits of Group Financial Statements (issued on Nov. 26, 2024)
TWSA610 Using the Work of Internal Auditors (revised on Oct. 4, 2022)
TWSA620 Using the Work of an Auditor’s Expert (revised on Oct. 4, 2022)
TWSA700

 Forming an Opinion and Reporting on Financial Statements (revised on Oct. 4, 2022)
TWSA701

 Communicating Key Audit Matters in the Independent Auditor’s Report (revised on Oct. 4, 2022)
TWSA705

 Modifications to the Opinion in the Independent Auditor’s Report (revised on Oct. 4, 2022)
TWSA706

 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (revised on Oct. 4, 2022)
TWSA720

 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements (revised on Oct. 4, 2022)
TWSA801A The Auditor's Report on Special Purpose Audit Engagements (revised on Oct. 4, 2022)

Standards on Review Engagement, English Version

TWSRE2410

 Review of Financial Information Performed by the Independent Auditor of the Entity (revised on Oct. 4, 2022)

Standards on Assurance Engagement, English Version
TWSAE3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information (revised on Oct. 4, 2022)
TWSAE3400 The Examination of Prospective Financial Information (issued on May. 1, 2025)
TWSAE3401A Limited Assurance on Prospective Financial Information of Listed Companies (revised on Oct. 4, 2022)
TWSAE3410 Assurance Engagements on Greenhouse Gas Statements (issued on Jun. 13, 2023)

Standards on Related Services, English Version
TWSRS4400 Engagements to Perform Agree-Upon Procedures Regarding Financial Information (revised on Oct. 4, 2022)
TWSRS4410 Engagements to Compile Financial Information (revised on Oct. 4, 2022)
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