Regulations Governing Establishment of Internal Control Systems by Public Companies Article 30
When auditing the internal control design and operation of a public company and the matters represented in the Internal Control System Statement produced by the audited company, the CPAs shall provide reasonable assurance, and collect sufficient and appropriate evidence to reduce their attestation risks to an acceptable degree, and shall comply with the following matters:1. Special audits shall be conducted by professionally trained and competent CPAs.2. CPAs shall possess adequate knowledge of the matters represented in the Internal Control System Statement produced by the audited company.3. CPAs shall have the ability to assess statements or internal control systems of the audited company consistently by using reasonable assessment items as standards before accepting audit engagements. The above-stated standards shall be prescribed by the FSC or by an authoritative institution.4. In affairs relating to special audits, CPAs shall maintain an attitude of rigor and impartiality and a detached and independent viewpoint.5. CPAs shall exercise all due professional diligence when conducting special audits.6. Special audits shall be carefully planned and assistants, if any, shall be properly supervised.7. CPAs shall obtain sufficient and appropriate evidence regarding the effectiveness of each constituent element of the internal control systems, to provide a reasonable basis on which to form a conclusion on the audited company's internal control systems.8. The preparation and retention of the working papers of special audits shall be handled in compliance with Standard on Assurance Engagements 3000.9. The issuance of the internal control system audit report shall be handled in compliance with Standard on Assurance Engagements 3000.
中文原文 公開發行公司建立內部控制制度處理準則第30條
會計師審查受查公開發行公司內部控制之設計與執行及其所出具之內部控制制度聲明書所聲明之事項，應提供合理確信，並蒐集足夠、適切之證據，使會計師之簽證風險降至可接受之低水準，並應遵循下列事項：
一、專案審查工作應由受有專業訓練，並具備適當能力者擔任之。
二、會計師對於受查公司出具之內部控制制度聲明書所聲明之事項，應具備足夠知識。
三、會計師必須能以合理之判斷項目為標準，一致評估受查公司之聲明或其內部控制制度，方可承接審查案件，上述標準由本會或權威機構訂定之。
四、在與專案審查有關之事務上，會計師應保持嚴謹公正之態度及超然獨立之精神。
五、會計師執行專案審查工作，應盡專業上應有之注意。
六、專案審查工作應妥為規畫，其有助理人員者，應善加督導。
七、會計師應就內部控制制度之各個組成要素是否有效，均獲得足夠、適切之證據，俾對受查公司內部控制制度作成結論時有合理之基礎。
八、專案審查工作底稿之編製及保管，應依確信準則3000號規定辦理。
九、內部控制制度審查報告之出具，應依確信準則3000號規定辦理。
一、專案審查工作應由受有專業訓練，並具備適當能力者擔任之。
二、會計師對於受查公司出具之內部控制制度聲明書所聲明之事項，應具備足夠知識。
三、會計師必須能以合理之判斷項目為標準，一致評估受查公司之聲明或其內部控制制度，方可承接審查案件，上述標準由本會或權威機構訂定之。
四、在與專案審查有關之事務上，會計師應保持嚴謹公正之態度及超然獨立之精神。
五、會計師執行專案審查工作，應盡專業上應有之注意。
六、專案審查工作應妥為規畫，其有助理人員者，應善加督導。
七、會計師應就內部控制制度之各個組成要素是否有效，均獲得足夠、適切之證據，俾對受查公司內部控制制度作成結論時有合理之基礎。
八、專案審查工作底稿之編製及保管，應依確信準則3000號規定辦理。
九、內部控制制度審查報告之出具，應依確信準則3000號規定辦理。