Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 17
When using the work of internal auditing as audit evidence in an audit of financial statements, a CPA shall evaluate the quality of the internal audit work in accordance with TWSA610.
中文原文 會計師查核簽證財務報表規則（911108訂定）第17條
會計師採用內部稽核人員之工作，作為財務報表查核之證據時，應依審計準則610號規定，評估內部稽核工作之品質。