Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 8
When initially engaged to audit financial statements, a CPA shall, for its audits on opening balances, perform necessary audit procedures and issue an appropriate audit opinion in accordance with TWSA510.
中文原文 會計師查核簽證財務報表規則（911108訂定）第8條
會計師首次受託查核財務報表，有關期初餘額之查核，應依審計準則510號規定，執行必要查核程序並出具適當之查核意見。