The Organization Act of the Audit Divisions and Offices Article 4
Each Province (Municipality) Audit Division may establish three to five sections to conduct audit of general public affairs, special public affairs, public enterprises, and public properties.Each Province (Municipality) Audit Division may establishReexamination Office to conduct reexamination of explanations, reconsiderations, re-examinations, important audit cases and other audit affairs.Audit Divisions (Offices) which audit special public service agencies, government enterprises and institutions may establish sections to conduct audit affairs.The functions of each section shall be drawn up by Audit Division (Office) and approvedby National Audit Office.
中文原文 審計處室組織通則第4條
各省（市）審計處，得設三科至五科，分別掌理普通公務、特種公務、公有營業、公有事業及財物審計事項。
設覆審室分組掌理覆核聲復、聲請覆議、再審查、重要審計案件及不屬各科之審計事項。
各特種公務機關、公有營業機關、公有事業機關之審計處、室得就各該組織範圍內之審計事項，分科或課辦事。
各科或課職掌，由各該審計處、室擬訂，報請審計部核定。
設覆審室分組掌理覆核聲復、聲請覆議、再審查、重要審計案件及不屬各科之審計事項。
各特種公務機關、公有營業機關、公有事業機關之審計處、室得就各該組織範圍內之審計事項，分科或課辦事。
各科或課職掌，由各該審計處、室擬訂，報請審計部核定。