Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 25
Audit working papers shall be prepared and maintained in safe custody in accordance with TWSA 230, " Audit Documentation."
中文原文 會計師查核簽證財務報表規則（901219訂定）第25條
查核工作底稿之編製及保管，應依審計準則230號「查核書面記錄」規定辦理。