Audit Act Article 11

The important audit cases in the National Audit Office should be referred to the Council of Auditors for decision; similar cases in an audit bureau (office) shall be referred to the Auditors’ Meeting for decision.The bylaws of the Meetings shall be prescribed by National Audit Office.
中文原文 審計法第11條
審計機關處理重要審計案件,在部以審計會議,在處(室)以審核會議決議行之。
前項會議規則,由審計部定之。

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