Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 54
Tripartite meetings between the Operator, the appointed certified public accountant and the DGT are to be held at the request of the DGT to discuss the audit work. The DGT may request the certified public accountant to make the audit working paper available for the DGT's review, or to provide additional explanations regarding the audit work.
中文原文 第一類電信事業會計制度及會計處理準則第54條
主管機關就會計師辦理財務報告查核簽證之有關事項，得要求經營者及其委任之會計師到場說明，並得視情形要求會計師提示查核工作底稿。