The Organization Act of the National Audit Office Article 13
The auditor shall withdraw himself/herself from an audited agency and shall not perform the auditing function if the head,accounting or disbursements officer is his/her spouse, relative by blood within seven degrees, or relative by marriage within five degrees. The withdrawing stipulation specified above is also valid in other kinds of conflicts of interestwhich are sufficient to justify the apprehension that the auditor may not be impartial.The auditor shall withdraw himself/herself from an audit case and shall not perform the auditing function if he/she has related conflicts of interest.
中文原文 審計部組織法第13條
審計人員與被審核機關之長官，或主管會計出納人員，為配偶或七親等內之血親或五親等內之姻親者，對該被審核機關之審計事務應行迴避，不得行使職權；因其他利害關係顯有瞻徇之虞者亦同。
審計人員與審計案件有利害關係者，對該案件應行迴避，不得行使職權。
審計人員與審計案件有利害關係者，對該案件應行迴避，不得行使職權。