Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 8
When planning to use the audit work of other CPAs, a CPA shall observe provisions in TWSA 600, "Special Considerations-Audits of Group Financial Statements."
中文原文 會計師查核簽證財務報表規則（901219訂定）第8條
會計師採用其他會計師之查核工作時，應依審計準則600號「集團財務報表查核之特別考量」規定辦理。