Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 21
When engaged to perform an audit, a CPA shall, for information of continuing importance relating to the financial statements of the audited entity, establish relevant audit files cross-referenced to current audit files, which shall continue to be reviewed, and updated or supplemented with new information, in each subsequent audit.
中文原文 會計師查核簽證財務報表規則（911108訂定）第21條
會計師受託查核時，應對受查者之財務報表具有長期重要性之有關資料，設置相關檔案，其內容應與當期檔案交叉索引，以後每次查核時，仍須核閱其內容，並予更新或補充。