Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 16
Before the beginning of an audit, a CPA shall plan the audit work in accordance with TWSA300.
中文原文 會計師查核簽證財務報表規則（911108訂定）第16條
會計師開始查核前，應依審計準則300號規定，規劃其查核工作。