Audit Act Article 23
Upon receipt of the notice of the result of audit, the agency concerned shall submit a statement of explanation, within thirty days, for the decision of the auditing agency, except for cases concerning the audit of annual reports where the Law of Final Report shall apply. The auditing agency may make the decision without consulting the agency in question after the above-mentioned time limit.
中文原文 審計法第23條
各機關接得審計機關之審核通知，除決算之審核依決算法規定外，應於接到通知之日起三十日內聲復，由審計機關予以決定；其逾限者，審計機關得逕行決定。