Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 29
After completion of an audit of financial statements in accordance with these Regulations and other applicable requirements, an audit report shall be issued in accordance with the TWSA.
中文原文 會計師查核簽證財務報表規則（911108訂定）第29條
財務報表經依本規則及其他有關規定查核後，應依審計準則規定出具查核報告。