Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 28
Audit documentation shall be prepared and maintained in safe custody in accordance with TWSA230.
中文原文 會計師查核簽證財務報表規則（911108訂定）第28條
查核書面紀錄之編製及保管，應依審計準則230號規定辦理。