Audit Act Article 43
The auditing officer shall report the result of his on-the-spot audit of the various government agencies to the auditing agency for deliberation and decision.
中文原文 審計法第43條
審計人員就地辦理各機關審計事務，應將審核結果，報由該管審計機關核定之。
English translation for reference only; the Chinese text prevails. Not legal advice.