Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 12
A CPA shall plan audit implementation work in consideration of the characteristics of the relevant industry and in accordance with TWSA 315, "Identifying and Assessing the Risks of Material Misstatement," and TWSA 330, "The Auditor’s Responses to Assessed Risks."
中文原文 會計師查核簽證財務報表規則（901219訂定）第12條
會計師規劃查核工作時，應依行業特性及審計準則315號「辨認並評估重大不實表達風險」及330號「查核人員對所評估風險之因應」規定辦理。