Audit Act Article 52
The appropriation of earnings or loss of a government enterprise or institution shall be processed in accordance with the legal procedures. The auditing agency shall effect necessary corrections for non-compliance with the law on this matter.
中文原文 審計法第52條
公有營業及事業盈虧撥補，應依法定程序辦理；其不依規定者，審計機關應修正之。