Financial Processing Standards for Labor Unions Article 28

The supervisors of a labor union shall conduct financial audit, both regularly and irregularly. When there is a board of supervisors in a labor union, such audit shall be conducted by the board of supervisors.Financial audit conducted by the union members or member representatives of the financial conditions of a union shall be in accordance with Article 29 of the Act.In case the supervisors or the board of supervisors refuse to jointly conduct such a financial audit, it shall be handled in accordance with the by-laws prescribed by the members or member representatives meetings concerning such an audit.
中文原文 工會財務處理準則第28條
工會應辦理定期及臨時之財務查核,由監事為之。
但設有監事會者,應由監事會為之。
會員或會員代表查核工會之財務狀況,應依本法第二十九條規定辦理。
監事或監事會拒不會同查核者,應依會員大會或會員代表大會訂定之查核辦法規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.