Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 32
Dollar amounts in financial statements shall be based on figures audited by a CPA. The dollar amounts need only be expressed in units of NT$1000, rounded to the nearest thousand, unless otherwise stated by laws and regulations or otherwise requested by the engaging party.
中文原文 會計師查核簽證財務報表規則（911108訂定）第32條
財務報表之金額，應以會計師查定數為準。
除法令另有規定或委任人另有要求者外，得僅表達至千元為止，千元以下四捨五入。
除法令另有規定或委任人另有要求者外，得僅表達至千元為止，千元以下四捨五入。