Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 14
At the beginning of an audit, a CPA shall first make the following checks by selecting one month, or by taking sufficient data for that purpose:1. Check vouchers against supporting source documents on an item-by-item basis.2. Check vouchers against journal entries on an item-by-item basis.3. Check vouchers against subsidiary ledger entries on an item-by-item basis.4. Check journal entries against general ledger entries on an item-by-item basis.5. Check the sum of account balances in each subsidiary ledger against the balance in the control account in the general ledger.If an audited entity processes its accounting data electronically, the CPA may study and test the computerized accounting operations of the audited entity and, to the degree it deems fit, modify or adjust the audit procedures required by the subparagraphs of the preceding paragraph.
中文原文 會計師查核簽證財務報表規則（911108訂定）第14條
會計師開始查核時，應先就下列項目選擇一個月或抽取足夠之資料予以核對：
一、傳票與原始憑證逐筆核對。
二、傳票與日記簿逐筆核對。
三、傳票與明細帳逐筆核對。
四、日記簿與總分類帳逐筆核對。
五、明細帳之合計數與總分類帳統馭科目之餘額核對。
受查者如以電子方式處理會計資料，會計師得藉由瞭解及測試其電腦處理會計作業，以適度修改或調整前項各款應執行之查核程序。
一、傳票與原始憑證逐筆核對。
二、傳票與日記簿逐筆核對。
三、傳票與明細帳逐筆核對。
四、日記簿與總分類帳逐筆核對。
五、明細帳之合計數與總分類帳統馭科目之餘額核對。
受查者如以電子方式處理會計資料，會計師得藉由瞭解及測試其電腦處理會計作業，以適度修改或調整前項各款應執行之查核程序。