Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 15
Unless otherwise provided in the Act a certified public accountant's audit report shall contain the following particulars:1. Names and dates of the audited statement of change of capital or of working capital and attached documents;2. The name of the limited partnership audited and its unified business number; in the case of application for formation of a limited partnership, the unified business number is not required;3. The certified public accountant's audit scope and his/her professional opinions;4. The signature and seal of the certified public accountant;5. The date of auditing and certification; and6. The name, location and telephone number of the accounting firm.The date of auditing and certification set forth in above Subparagraph 5 of the preceding paragraph refers to the date on which the audit is completed, provided that certification shall commence from after the financial institution's business hours on the date of formation or the recordation date for capital increase or decrease.The certified public accountant's audit report shall include the following sections in the order they are listed below:1. Introduction Section: It states the names and dates of the audited statement of change of paid-in capital or of working capital and the attached documents, and the responsibilities of the limited partnership and the certified public accountant.2. Scope Section: It states the scope and basis of the audit work.3. Opinion Section: It states the results of the certified public accountant’s audit and the audit opinions issued.4. Restricted Purpose Section: It states the purpose for the issuance of the report and the restrictions on its use.The certified public accountant shall attach the documents audited under Paragraph 1 of the preceding article to the audit report.
中文原文 會計師查核簽證有限合夥登記出資額辦法第15條
會計師查核報告書除本辦法另有規定外，應記載下列事項：
一、受查核出資額變動表或營運資金變動表、附表名稱及所屬日期。
二、受查核有限合夥名稱及有限合夥統一編號。
但申請設立者免填有限合夥統一編號。
三、會計師之查核範圍及意見。
四、會計師親筆簽名及加蓋印鑑章。
五、查核簽證日期。
六、會計師事務所之名稱、所在地及電話號碼。
前項第五款所稱查核簽證日期，指查核工作完成之日。
但簽證應於設立或增資、減資基準日之當日金融機構營業終止時，始得為之。
會計師查核報告書，至少應依序記載下列段落：
一、前言段：說明查核之出資額變動表或營運資金變動表、附表名稱、日期、有限合夥及會計師雙方之責任。
二、範圍段：說明查核工作之範圍及依據。
三、意見段：說明會計師之查核結果及出具之查核意見。
四、限制用途段：說明出具報告之目的及其使用之限制。
會計師應將前條第一項之查核文件併同查核報告書裝訂成冊。
一、受查核出資額變動表或營運資金變動表、附表名稱及所屬日期。
二、受查核有限合夥名稱及有限合夥統一編號。
但申請設立者免填有限合夥統一編號。
三、會計師之查核範圍及意見。
四、會計師親筆簽名及加蓋印鑑章。
五、查核簽證日期。
六、會計師事務所之名稱、所在地及電話號碼。
前項第五款所稱查核簽證日期，指查核工作完成之日。
但簽證應於設立或增資、減資基準日之當日金融機構營業終止時，始得為之。
會計師查核報告書，至少應依序記載下列段落：
一、前言段：說明查核之出資額變動表或營運資金變動表、附表名稱、日期、有限合夥及會計師雙方之責任。
二、範圍段：說明查核工作之範圍及依據。
三、意見段：說明會計師之查核結果及出具之查核意見。
四、限制用途段：說明出具報告之目的及其使用之限制。
會計師應將前條第一項之查核文件併同查核報告書裝訂成冊。