Regulations Governing Establishment of Internal Control Systems by Public Companies Article 34
Where appointed by the FSC pursuant to Article 38-1 of the Act, CPAs failing to acquire the audited company's Statement about the internal control system at issue shall provide reasonable assurance with respect to the audited company's internal control design and operating effectiveness, and issue an audit report 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34條
會計師因本會依據本法第三十八條之一指定，未取得受查公司針對相關內部控制制度之聲明書者，應對受查公司內部控制設計與執行之有效性提供合理確信，並依確信準則3000號規定出具審查報告。