Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 17
When conducting test of control, auditors shall observe provisions in TWSA 315, "Identifying and Assessing the Risks of Material Misstatement."
中文原文 會計師查核簽證財務報表規則（901219訂定）第17條
查核人員執行控制測試，應依審計準則315號「辨認並評估重大不實表達風險」規定辦理。