Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 31
When commission accountants carry out an audit as stipulated in Paragraph 1 of Article 28 hereof, Chunghwa Post shall submit the accountant’s auditing report to the MOTC and the FSC for reference before the deadline set out by the FSC. This auditing report shall at least cover the scope, basis, procedures and results of the audit.When the MOTC or the FSC makes inquiries about the contents of the auditing report, the accountants shall provide detailed related data and explanations.
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31條
中華郵政公司委託會計師辦理第二十八條第一項規定之查核，應於金融監督管理委員會規定期限內出具會計師查核報告報交通部及金融監督管理委員會備查，其查核報告至少應說明查核之範圍、依據、查核程序及查核結果。
交通部或金融監督管理委員會對於查核報告之內容提出詢問時，會計師應詳實提供相關資料與說明。
交通部或金融監督管理委員會對於查核報告之內容提出詢問時，會計師應詳實提供相關資料與說明。