Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 25
Before issuing an audit report, a CPA shall obtain written representations from management in accordance with TWSA580.
中文原文 會計師查核簽證財務報表規則（911108訂定）第25條
會計師出具查核報告前，應依審計準則580號規定，取具管理階層之書面聲明。