Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 9
When using the work of an auditor’s expert as audit evidence, a CPA shall comply with TWSA 620, "Using the Work of an Auditor’s Expert," and carefully evaluate the adequateness of the work of the auditor’s expert.
中文原文 會計師查核簽證財務報表規則（901219訂定）第9條
會計師採用查核人員專家之工作作為查核證據時，應依審計準則620號「採用查核人員專家之工作」規定，審慎評估查核人員專家工作之適當性。