Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 27
The "financial statements" referred to in these Regulations include the following statements and footnotes thereto:1.Balance sheet.2.Comprehensive income statement.3.Statement of changes in owners'' equity.4.Cash flow statement.Each page of the balance sheet, comprehensive income statement, statement of owners'' equity and cash flow statement referred to in the preceding paragraph shall be signed or sealed by the director who is authorized represent the auditee, managerial officer, and in-charge accountant.
中文原文 會計師查核簽證財務報表規則（901219訂定）第27條
本規則所稱之財務報表，包括下列各表及其附註：
一、資產負債表。
二、綜合損益表。
三、權益變動表。
四、現金流量表。
前項之資產負債表、綜合損益表、權益變動表及現金流量表，應由代表受查者之負責人、經理人及主辦會計人員逐頁簽名或蓋章。
一、資產負債表。
二、綜合損益表。
三、權益變動表。
四、現金流量表。
前項之資產負債表、綜合損益表、權益變動表及現金流量表，應由代表受查者之負責人、經理人及主辦會計人員逐頁簽名或蓋章。