Audit Act Article 53
Where a government enterprise or institution has undertaken reappraisal of its fixed assets in accordance with law or regulation, the records concerning the reappraisal shall be submitted to the in charge auditing agency for verification.
中文原文 審計法第53條
公有營業及事業機關，依照法令規定，為固定資產之重估價時，應將有關紀錄，送審計機關審核。