The Organization Act of the National Audit Office Article 14
The National Audit Office may, as deemed necessary, establish Audit Divisions (Offices) in provinces, special municipalities, and counties (cities) to audit local governments and their subordinate agencies. Central government or local governments and their subordinate agencies may be audited by the designated Audit Division (Office) nearby.Audit Divisions (Office) maybe established to audit special public service agencies, government enterprises and institutions in central and local governments.Each Audit Division shall have one Director, servingconcurrentlyas an Assistant Auditor-General, at senior grade 13.Except for the provision in the preceding paragraph, the organization of audit divisions (offices) shall be stipulated in a separate law.
中文原文 審計部組織法第14條
審計部於各省、直轄市、縣（市）酌設審計處（室），掌理各該地方政府及其所屬機關之審計事項，並得由審計部指定兼辦就近之中央或地方機關審計事項。
中央及地方各特種公務機關、公有營業機關、公有事業機關，得設審計處（室），掌理各該組織範圍內之審計事項。
審計部所屬審計處，置審計官兼處長一人，職務列簡任第十三職等。
除前項規定外，審計處（室）之組織，另以法律定之。
中央及地方各特種公務機關、公有營業機關、公有事業機關，得設審計處（室），掌理各該組織範圍內之審計事項。
審計部所屬審計處，置審計官兼處長一人，職務列簡任第十三職等。
除前項規定外，審計處（室）之組織，另以法律定之。