Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 23
A CPA engaged to perform an audit of financial statements shall faithfully make a record of actions taken pursuant to these Regulations, and compile the record, together with relevant audit evidence obtained, into audit documentation.
中文原文 會計師查核簽證財務報表規則（901219訂定）第23條
會計師受託查核財務報表，應就其依照本規則辦理之經過，確實作成紀錄，連同其所得之有關查核證據，彙訂為查核書面記錄。