Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 13
At the beginning of an audit, a CPA shall first make the following checks by taking sufficient data for that purpose:1.Check vouchers against supporting source documents on an item-by-item basis.2.Check vouchers against journal entries on an item-by-item basis.3.Check vouchers against subsidiary ledger entries on an item-by-item basis.4.Check journal entries against general ledger entries on an item-by-item basis.5.Check the sum of account balances in each subsidiary ledger against the balance in the control account in the general ledger.
中文原文 會計師查核簽證財務報表規則（901219訂定）第13條
會計師開始查核時，應先就下列項目抽取足夠之資料予以核對：
一、傳票與原始憑證逐筆核對。
二、傳票與日記簿逐筆核對。
三、傳票與明細帳逐筆核對。
四、日記簿與總分類帳逐筆核對。
五、明細帳之合計數與總分類帳統馭項目之餘額核對。
一、傳票與原始憑證逐筆核對。
二、傳票與日記簿逐筆核對。
三、傳票與明細帳逐筆核對。
四、日記簿與總分類帳逐筆核對。
五、明細帳之合計數與總分類帳統馭項目之餘額核對。