Audit Act Article 32
Where in examining and certifying disbursements, the officers in charge, or their proxies and their chief accountants have any doubts or disputes about the relevant auditing law and regulations, they may request in writing the competent auditing agencies for advice, and the latter shall oblige with due interpretation.The above-mentioned interpretation may be publicly announced.
中文原文 審計法第32條
各機關長官或其授權代簽人及主辦會計人員，簽證各項支出，對於審計有關法令，遇有疑義或爭執時，得以書面向該管審計機關諮詢，審計機關應解釋之。
前項解釋，得公告之。
前項解釋，得公告之。