Regulations on Required Information for Certification Practice Statements Article 14
A certification service provider shall specify the following particulars in respect of compliance audit or other assessment:1.Frequency of compliance audit or other assessment2.The qualifications of the personnel performing the audit or other assessment3.Assurance of the independence of the personnel performing the audit or other assessment4.The scope of the compliance audit or other assessment5.Actions taken as a result of deficiencies found during the compliance audit or other assessment6.The parts and methods to disclose the reports of compliance audit or other assessment
中文原文 憑證實務作業基準應載明事項準則第14條
憑證機構應於其作業基準中載明下列稽核或評核事項：
一、稽核或評核之頻率。
二、進行稽核或評核人員之資格。
三、稽核或評核人員中立性之確保。
四、稽核或評核之範圍。
五、對於稽核或評核結果之因應方式。
六、稽核或評核報告公開之範圍及方法。
一、稽核或評核之頻率。
二、進行稽核或評核人員之資格。
三、稽核或評核人員中立性之確保。
四、稽核或評核之範圍。
五、對於稽核或評核結果之因應方式。
六、稽核或評核報告公開之範圍及方法。