Audit Act Article 7
Whenever there is no related audit bureau (office) on place, government agencies' financial activities should be audited by the audit agency governing them, or by an audit bureau (office) in the vicinity so delegated.
中文原文 審計法第7條
未設審計處（室）者，其財務之審計，由各該管審計機關辦理，或指定就近審計處（室）兼理之。