Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 18
When performing substantive audit procedures, an auditor shall comply with TWSA330. If applying substantive analytical procedures, an auditor shall adopt appropriate analytical procedures as determined by professional judgment and in accordance with TWSA520.
中文原文 會計師查核簽證財務報表規則（911108訂定）第18條
查核人員執行證實查核程序時，應依審計準則330號規定辦理。
若採證實分析性程序，應依專業判斷及審計準則520號規定，採用適當之分析性程序。
若採證實分析性程序，應依專業判斷及審計準則520號規定，採用適當之分析性程序。