Audit Act Article 73
For cases of missing, destruction or loss of valuable items which were originally in the joint custody of several persons and couldn't identify the responsible person, these persons shall be held jointly responsible for indemnity payment; intended persons are to be treated same as persons of joint action.
中文原文 審計法第73條
由數人共同經管之遺失、毀損或損失案件，不能確定其中孰為未盡善良管理人應有之注意或故意或重大過失時，各該經管人員應連帶負損害賠償責任；造意人視為共同行為人。