Audit Act Article 36
Accounting reports of various government agencies and funds as well as related information and archives shall be prepared in accordance with the Accounting Act and relevant accounting systems, and shall be submitted to the authorized auditing agency to audit. The auditing agency may notify them to submit original vouchers or related documents.
中文原文 審計法第36條
各機關或各種基金，應依會計法及會計制度之規定，編製會計報告連同相關資訊檔案，依限送該管審計機關審核；審計機關並得通知其檢送原始憑證或有關資料。