Regulations of financial treatment of industrial and commercial groups Article 35
The financial audit of industrial and commercial groups includes regular audit and temporary audit, the audit should be executed by the council and the competent authorities.
中文原文 工商團體財務處理辦法第35條
工商團體之財務查核分為定期查核及臨時查核，由監事會及主管機關執行之。