Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 7
The financial statements to be audited by a CPA engaged for that purpose shall have been prepared by the audited entity on the basis of its account books and other relevant documents. When auditing the financial statements, the CPA shall take materiality and audit risk into account in accordance with TWSA315, TWSA320, and TWSA450, and obtain sufficient appropriate evidence in accordance with TWSA500, as a basis for issuing an audit report.
中文原文 會計師查核簽證財務報表規則（911108訂定）第7條
會計師受託查核之財務報表，應由受查者根據其帳冊及有關文件編製。
會計師於查核財務報表時，對重大性與查核風險之考量，應依審計準則315號、320號及450號規定辦理，並應依審計準則500號規定，獲取足夠與適切之證據，作為出具查核報告之依據。
會計師於查核財務報表時，對重大性與查核風險之考量，應依審計準則315號、320號及450號規定辦理，並應依審計準則500號規定，獲取足夠與適切之證據，作為出具查核報告之依據。