Audit Act Article 30

An auditing agency, while dispatching a staff member to participate in the financial council of a government agency, shall not be bound by the resolutions thereof, in case the participant designated by the auditing agency has expressed disagreement to the resolutions in question.
中文原文 審計法第30條
各機關有關財務之組織,由審計機關派員參加者,其決議事項,審計機關不受拘束。
但以審計機關參加人對該決議曾表示異議者為限。

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