Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 12

A CPA shall plan audit implementation work in consideration of the characteristics of the relevant industry and in accordance with TWSA240, TWSA315, and TWSA330.If the audited entity is a public company, the CPA shall assess whether the audited entity has effectively implemented the control activities under Articles 7 through 9 of the Regulations Governing Establishment of Internal Control Systems by Public Companies, and on that basis determine the nature, timing, and extent of the substantive procedures.