Audit Act Article 4
Central government agencies and their subordinate institutes' financial activities shall be audited by National Audit Office. For those agencies based in provincial or local areas, may be audited by the designated audit bureaus (offices) nearby.
中文原文 審計法第4條
中央各機關及其所屬機關財務之審計，由審計部辦理；其在各省（市）地方者，得指定就近審計處（室）辦理之。