Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 26
After completion of an audit of financial statements in accordance with these Regulations and other applicable provisions, an audit report shall be issued in accordance with 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26條
財務報表經依本規則及其他有關規定查核後，應依審計準則規定出具查核報告。