Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 53
An audit report from a certified public accountant is required for certain financial reports submitted to DGT. An Operator shall be responsible for arranging the independent audit and ensuring its completion. If the DGT is not satisfied with the audit work that will be or has been conducted, the DGT may appoint another certified public accountant to carry out the audit.The guidelines for performing the audit are prescribed separately in a supplement to this code by the DGT.
中文原文 第一類電信事業會計制度及會計處理準則第53條
經營者應自行委任會計師查核簽證其財務報告，主管機關於必要時得另行指派會計師查核之。
會計師受託查核簽證前項財務報告者，應依主管機關所訂定公告之會計師查核簽證經營者財務報告要點之規定。
會計師受託查核簽證前項財務報告者，應依主管機關所訂定公告之會計師查核簽證經營者財務報告要點之規定。