Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 20
When engaged to perform an audit, a CPA shall establish relevant audit files for information with long-term importance to financial statements of the auditee, which shall continue to be reviewed, and updated or supplemented with new information, in each subsequent audit.
中文原文 會計師查核簽證財務報表規則（901219訂定）第20條
會計師受託查核時，應對受查者之財務報表具有長期重要性之有關資料，設置相關檔案；以後每次查核時，仍須核閱其內容，並予更新或補充。