The Organization Act of the National Audit Office Article 12

The important audit cases in the National Audit Office should be referred to the Council of Auditors for decision. The Council of Auditors shall be organized by the Auditor-General, Deputy Auditor-Generals, and Assistant Auditor-Generals.The bylaws of the Council of Auditors shall be prescribed by the National Audit Office.
中文原文 審計部組織法第12條
審計部處理重要審計案件,以審計會議之決議行之。
審計會議以審計長、副審計長、審計官組織之。
審計會議議事規則,由審計部定之。

English translation for reference only; the Chinese text prevails. Not legal advice.