Audit Act Article 48
The general auditing principle applicable to business enterprises shall be applied in the audit of the financial affairs of government enterprises and institutions, in addition to the application of the provisions of this Law and other relevant laws and regulations.
中文原文 審計法第48條
公有營業及事業機關財務之審計，除依本法及有關法令規定辦理外，並得適用一般企業審計之原則。