Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 25
The financial reports of system operators shall refer to the financial statements, important detailed accounting items, attached table of standard forms, and other disclosure of events and explanation which is helpful to the decision of the user.The system operator shall commission the certificated accountant to review the attached tables of standard form. When the certificated accountant is commissioned to review such attached tables, he/she shall conduct the review according to the Essentials of the Review to the Attached Tables of the Standard Form of the System Operators.The Attached Tables of Standard Form and the Directions for Review for system operators shall be further publicized by the central governing authority.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第25條
系統經營者財務報告係指財務報表、重要會計科目明細表、標準程式附表及其他有助於使用者決策之揭露事項及說明。
系統經營者應委任會計師複核標準程式附表。
會計師受託複核時，應依系統經營者標準程式附表複核要點之規定辦理。
系統經營者標準程式附表及其複核要點，由中央主管機關公告之。
系統經營者應委任會計師複核標準程式附表。
會計師受託複核時，應依系統經營者標準程式附表複核要點之規定辦理。
系統經營者標準程式附表及其複核要點，由中央主管機關公告之。