Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 10
When using the work of an expert employed or engaged by management or of an auditor's expert as audit evidence, a CPA shall do so in accordance with TWSA500 and TWSA620 and carefully evaluate the competence, capabilities, and objectivity of that expert, and the reasonableness and appropriateness of the data, assumptions, and methods used and the conclusions reached in the expert's work.
中文原文 會計師查核簽證財務報表規則（911108訂定）第10條
會計師採用管理階層聘僱或委任之專家、查核人員專家之工作作為查核證據時，應依審計準則500號、620號規定辦理，審慎評估專家之專業能力、適任能力、客觀性，及專家工作所用資料、假設、方法、結論是否合理及適當。