Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 15
Prior to commencement of an audit, a CPA shall plan the audit work in accordance with TWSA 300, "Planning an Audit of Financial Statements."
中文原文 會計師查核簽證財務報表規則（901219訂定）第15條
會計師開始查核前，應依審計準則300號「財務報表查核之規劃」規定，規劃其查核工作。