Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 9
A CPA conducting an audit of group financial statements shall comply with the requirements of TWSA600 when the CPA audits the component entities included in the financial statements, or if the CPA plans to use the audit work of other CPAs.
中文原文 會計師查核簽證財務報表規則（911108訂定）第9條
會計師對集團財務報表進行查核時，對納入財務報表之組成個體之查核及擬採用其他會計師之查核工作，應依審計準則600號規定辦理。