Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 30
In addition to the information required by the TWSA, an audit report shall also contain the following:1. The names of laws and regulations under which the audit work is performed and the financial statements are prepared.2. The name, location, and telephone number of the accounting firm.
中文原文 會計師查核簽證財務報表規則（911108訂定）第30條
查核報告除應記載審計準則規定之事項外，並應載明下列事項：
一、查核工作及財務報表編製所依據之法令名稱。
二、會計師事務所名稱、所在地及電話號碼。
一、查核工作及財務報表編製所依據之法令名稱。
二、會計師事務所名稱、所在地及電話號碼。