Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 30
When carrying out the auditing work as stipulated in Article 28 hereof, the accountants shall report to the MOTC and the FSC immediately in case of the following:1. During auditing, the company fails to provide the statements, accounting evidence, account books and minutes as needed, or refuses to answer questions about the account, or for other reasons connected to the objective environment, the accountants are unable to continue their auditing work.2. There are false or missed entries of a serious nature in the accounts or other records.3. The company’s assets are less than its liabilities or the company’s financial status has deteriorated drastically.4. Evidence shows that a business transaction may possibly result in heavy losses to the net assets of the company.In the case any part of subparagraphs 2, 3 or 4 are true in so far as the company is concerned, the accountants shall make an excerpt report of the auditing results to the MOTC and the FSC.
中文原文 郵政儲金匯兌業務內部控制及稽核制度實施辦法第30條
會計師辦理第二十八條規定之查核時，若遇下列情況應立即通報交通部及金融監督管理委員會：
一、公司於查核過程中，未提供會計師所需要之報表、憑證、帳冊及會議紀錄或對會計師之詢問事項拒絕提出說明，或受其他客觀環境限制，致使會計師無法繼續辦理查核工作。
二、公司在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、公司資產不足以抵償負債或財務狀況顯著惡化。
四、有證據顯示公司之交易對淨資產有重大減損之虞。
公司有前項第二款至第四款情事者，會計師並應就查核結果先行向交通部及金融監督管理委員會提出摘要報告。
一、公司於查核過程中，未提供會計師所需要之報表、憑證、帳冊及會議紀錄或對會計師之詢問事項拒絕提出說明，或受其他客觀環境限制，致使會計師無法繼續辦理查核工作。
二、公司在會計或其他紀錄有虛偽、造假或缺漏，情節重大者。
三、公司資產不足以抵償負債或財務狀況顯著惡化。
四、有證據顯示公司之交易對淨資產有重大減損之虞。
公司有前項第二款至第四款情事者，會計師並應就查核結果先行向交通部及金融監督管理委員會提出摘要報告。