Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 16
When using the work of internal auditors as audit evidence in an audit of financial statements, a CPA shall evaluate the quality of the internal audit work in accordance with TWSA 610, " Using the Work of Internal Auditors."
中文原文 會計師查核簽證財務報表規則（901219訂定）第16條
會計師採用內部稽核人員之工作，作為財務報表查核之證據時，應依審計準則610號「採用內部稽核人員之工作」規定，評估內部稽核工作之品質。