Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 22
Before issuing an audit report, a CPA shall obtain written representations in accordance with TWSA 580, " Written Representations."
中文原文 會計師查核簽證財務報表規則（901219訂定）第22條
會計師出具查核報告前，應依審計準則580號「書面聲明」規定，取具書面聲明。