Audit Act Article 27
In the event of subsequent discovery of error, omission or repetition relative to a closed case, the auditing agency may re-examine this case provided that it is within two years from the date of decision. In the event of subsequent discovery of false evidence, re-examination may be conducted provided that it is within ten years from the date of decision.
中文原文 審計法第27條
審計機關對於審查完竣案件，自決定之日起二年內發現其中有錯誤、遺漏、重複等情事，得為再審查；若發現詐偽之證據，十年內仍得為再審查。