Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 24
In addition to the requirements under Chapter II, CPAs auditing the major subsidiaries of a TWSE (or TPEx) primary listed company or a foreign emerging stock company shall comply with the following requirements:1. Understand fully the organization of the group and major subsidiaries, including the major subsidiaries' industries, supplier relationships, customer relationships, and technological development, and local laws, regulations and bylaws affecting their business operations, tax laws, government policies, and environmental regulations relating to their local operations, and local business customs and practices.2. In implementing the process of written confirmation regarding the relevant items in the financial reports of major subsidiaries, if it is difficult to send written confirmation requests to the financial institutions or the counterparties, or the reliability of the received confirmation is doubtful, evaluate whether the CPA should personally make the inquiries on site.3. Ascertain the relationship between the management of the major subsidiaries and the major clients and suppliers, and also ascertain whether the audited entity does not provide information on related party transactions.4. Ascertain whether any material difference exists between the performance and the trends of changes of the major subsidiaries' operating revenue, gross profit ratio, and profitability, and those of peer companies. If the aforementioned circumstance exists, ascertain and analyze the reasonableness, and when necessary, obtain relevant assessment information from outside organizations.5. Ascertain the correctness of the amounts recorded with respect to the major subsidiaries' major and newly added properties, plants, and equipment, and check the reasonableness between such amounts recorded and the information publicly released to outside parties by the company or relevant units, and the money flows, and other supporting documentation.6. Obtain the major subsidiaries' applicable tax rate structure, and ascertain whether it complies with the local laws and regulations. If any material difference exists between the applicable tax rate structure and the information disclosed in the financial report, ascertain the cause and its reasonableness.7. Ascertain the cause and reasonableness of any other matters having a material effect on the fair presentation of the audited company's financial reports, and give them appropriate treatment.
中文原文 會計師查核簽證財務報表規則（911108訂定）第24條
會計師查核第一上市（櫃）公司及外國興櫃公司之重要子公司，除依第二章規定外，應依下列規定辦理：
一、充分瞭解集團架構及重要子公司，包括重要子公司所屬產業、供應商關係、客戶關係及技術發展、影響其營運之當地法令規章、當地營運相關稅法、政府政策、環保規範及當地商業經營習慣與實務等。
二、對重要子公司財務報表相關項目執行函證程序時，如向金融機構或相對人發函詢證有困難或回函可靠性存有疑慮時，應評估是否親赴查詢。
三、查明重要子公司管理階層與重大客戶及供應商間之關係，並應查明有無受查者未提供關係人交易情形。
四、查明重要子公司營業收入、毛利率、獲利之表現及變化趨勢是否與同業存有重大差異。
如有前開情形者，應查明及分析其合理性；必要時，應取得外部機構之相關評估資料。
五、查明重要子公司重大及新增不動產、廠房及設備入帳金額之正確性，並應核對該金額與公司或相關單位對外公開資訊間之合理性及資金流向等相關憑證。
六、取得重要子公司適用稅率結構，查明其是否符合當地法令規範，如與財務報表揭露存有重大差異，應查明原因及其合理性。
七、其他重大影響受查公司財務報表允當表達事項，應查明原因及其合理性，並作適當處理。
一、充分瞭解集團架構及重要子公司，包括重要子公司所屬產業、供應商關係、客戶關係及技術發展、影響其營運之當地法令規章、當地營運相關稅法、政府政策、環保規範及當地商業經營習慣與實務等。
二、對重要子公司財務報表相關項目執行函證程序時，如向金融機構或相對人發函詢證有困難或回函可靠性存有疑慮時，應評估是否親赴查詢。
三、查明重要子公司管理階層與重大客戶及供應商間之關係，並應查明有無受查者未提供關係人交易情形。
四、查明重要子公司營業收入、毛利率、獲利之表現及變化趨勢是否與同業存有重大差異。
如有前開情形者，應查明及分析其合理性；必要時，應取得外部機構之相關評估資料。
五、查明重要子公司重大及新增不動產、廠房及設備入帳金額之正確性，並應核對該金額與公司或相關單位對外公開資訊間之合理性及資金流向等相關憑證。
六、取得重要子公司適用稅率結構，查明其是否符合當地法令規範，如與財務報表揭露存有重大差異，應查明原因及其合理性。
七、其他重大影響受查公司財務報表允當表達事項，應查明原因及其合理性，並作適當處理。