Audit Act Article 14
In performing the auditing function, the auditors may inspect the books, vouchers, other documents, cash balance, and properties of various agencies under audit. The officers in charge of those agencies under audit shall not conceal, or refuse to produce what is to be audited. Upon questioning or requesting for information by the auditor, the officers in charge shall give detailed and accurate answers or furnish the needed information.In case the responsible officers do not comply with the foregoing provision, the auditors shall report the fact to the competent auditing agencies so that they request the directors of the said government agencies to effect punishment thereupon, or to appeal to the Control Yuan for action.
中文原文 審計法第14條
審計人員為行使職權，向各機關查閱簿籍、憑證或其他文件，或檢查現金、財物時，各該主管人員不得隱匿或拒絕；遇有疑問，或需要有關資料，並應為詳實之答復或提供之。
如有違背前項規定，審計人員應將其事實報告該管審計機關，通知各該機關長官予以處分，或呈請監察院核辦。
如有違背前項規定，審計人員應將其事實報告該管審計機關，通知各該機關長官予以處分，或呈請監察院核辦。