Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 7
When initially engaged to audit financial statements, a CPA shall, for its audits on opening balances, perform necessary audit procedures and issue an appropriate audit opinion in accordance with provisions in TWSA 510, "Initial Audit Engagements-Opening Balances."
中文原文 會計師查核簽證財務報表規則（901219訂定）第7條
會計師首次受託查核財務報表，有關期初餘額之查核，應依審計準則510號「首次受託查核案件－期初餘額」規定，執行必要查核程序並出具適當之查核意見。