Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 19
General procedures for auditing financial statements shall be in accordance with these Regulations and the Standards on Auditing; provided that such procedures may be amended with addition or deletion adapted to specific industrial features or actual needs and applicable laws and regulations. When necessary, new auditing procedures may be compiled based on the amendment with reasons provided in the audit documentation.
中文原文 會計師查核簽證財務報表規則（901219訂定）第19條
財務報表之一般查核程序以本規則及審計準則為準。
但得按行業特性或實際需要及有關法令規定增減之；必要時，得就增減後之查核程序，另行彙編查核程式，並於查核書面記錄敘明理由。
但得按行業特性或實際需要及有關法令規定增減之；必要時，得就增減後之查核程序，另行彙編查核程式，並於查核書面記錄敘明理由。