Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 2
A certified public accountant (CPA) engaged to audit and attest financial statements shall do so in accordance with these Regulations. Matters not provided herein shall be subject to the Standards on Auditing.
中文原文 會計師查核簽證財務報表規則（901219訂定）第2條
會計師受託查核簽證財務報表，依本規則辦理；本規則未規定者，依審計準則辦理。