Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 11
When engaged to audit financial statements, a CPA shall observe the provisions of TWSA250 when evaluating the audited entity's compliance with laws and regulations.
中文原文 會計師查核簽證財務報表規則（911108訂定）第11條
會計師受託查核財務報表時，對受查者是否遵循法令之考量，應依審計準則250號規定辦理。