Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 19
When performing an audit, a CPA shall evaluate the reasonableness and appropriateness of the accounting estimates recognized or disclosed in the financial statements (including fair value accounting estimates) in accordance with TWSA540.
中文原文 會計師查核簽證財務報表規則（911108訂定）第19條
會計師查核時，針對財務報表中認列或揭露之會計估計（包括公允價值會計估計）是否合理及適當等事項，應依審計準則540號規定辦理。