Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 10
When engaged to audit financial statements, a CPA shall observe the provisions in TWSA 250," Consideration of Laws and Regulations in an Audit of Financial Statements," about evaluating the auditee's compliance with laws and regulations.
中文原文 會計師查核簽證財務報表規則（901219訂定）第10條
會計師受託查核財務報表時，對受查者是否遵循法令之考量，應依審計準則250號「查核財務報表對法令遵循之考量」規定辦理。