Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 18
When performing substantive audit procedures, auditors shall comply with provisions in TWSA 330, "The Auditor’s Responses to Assessed Risks." If applying substantive analytical procedures, auditors shall adopt appropriate analytical procedures as determined by professional judgment and in accordance with TWSA 520, "Analytical Procedures."
中文原文 會計師查核簽證財務報表規則（901219訂定）第18條
查核人員執行證實查核程序時，應依審計準則330號「查核人員對所評估風險之因應」規定辦理。
若採證實分析性程序，應依專業判斷及審計準則520號「分析性程序」規定，採用適當之分析性程序。
若採證實分析性程序，應依專業判斷及審計準則520號「分析性程序」規定，採用適當之分析性程序。