Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 27
Audit documentation is evidence of whether a CPA has duly fulfilled professional responsibilities, and is the basis upon which an audit report is prepared and audit opinions are expressed. All opinions, facts, and figures presented in an audit report shall be supported by sufficient, competent, and relevant evidence in the audit documentation.
中文原文 會計師查核簽證財務報表規則（911108訂定）第27條
查核書面紀錄為會計師是否已盡專業工作責任之證明，並為作成查核報告表示意見之依據；查核報告中所提出之意見、事實及數字均應於查核書面紀錄中提供確實之證據。