Audit Act Article 26

In reviewing important audit cases, the audit agency, when necessary, may notify the respective agency to dispatch staff members to explain and answer inquiries.
中文原文 審計法第26條
審計機關對於重大審計案件之審查,必要時得通知被審核機關派員說明,並答復詢問。

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