Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 6
Financial statements to be audited by a CPA engaged for that purpose shall have been prepared by the auditee on the basis of its account books and other relevant documents and sufficient appropriate evidence shall be obtained in accordance with provisions in TWSA 500, "Audit Evidence," to be the basis for issuing the audit report.
中文原文 會計師查核簽證財務報表規則（901219訂定）第6條
會計師受託查核之財務報表，應由受查者根據其帳冊及有關文件編製，並應依審計準則500號「查核證據」規定，獲取足夠與適切之證據，作為出具查核報告之依據。