Audit Act Article 6
Special public service agencies, government enterprises and institutions shall be audited by the audit bureaus (offices) having jurisdiction.
中文原文 審計法第6條
特種公務機關、公有營業機關、公有事業機關財務之審計，由各該組織範圍審計處（室）辦理之。
English translation for reference only; the Chinese text prevails. Not legal advice.