Audit Act Article 65
In the audit of general fund agencies, the auditing agency shall pay attention to the following:1.The standing procedure of operation for administration, finance, accounting and general services and the relevant laws and regulations;2.The progress of on-going programs, receipt and disbursement budgets, and the execution and performance thereof;3.The efficiency of the financial operations and sampling check of cash and properties;4.The verification of the responsibilities relative to receivables, payables and other assets and debts;5.Improvements should be made in the above matters.
中文原文 審計法第65條
審計機關辦理公務機關審計事務，應注意左列事項：
一、業務、財務、會計、事務之處理程序及其有關法令。
二、各項計畫實施進度、收支預算執行經過及其績效。
三、財產運用有效程度及現金、財物之盤查。
四、應收、應付帳款及其他資產、負債之查證核對。
五、以上各款應行改進事項。
一、業務、財務、會計、事務之處理程序及其有關法令。
二、各項計畫實施進度、收支預算執行經過及其績效。
三、財產運用有效程度及現金、財物之盤查。
四、應收、應付帳款及其他資產、負債之查證核對。
五、以上各款應行改進事項。