Audit Act Article 42
In conducting on-site audit of various government agencies, the auditing officer may notify these agencies to submit the relevant reports to him for audit. The auditing officer may, at any time he choose, check their records and verify with the related vouchers, case and properties.
中文原文 審計法第42條
審計人員就地辦理各機關審計事務時，得通知該機關，將各項報表送審計人員查核；該審計人員對其簿籍得隨時檢查，並與有關憑證及現金、財物等核對。