Audit Act Article 8
In order to facilitate auditing work, an auditing agency may delegate another auditing agency to carry out certain audit and the latter shall inform the former concerning the decisions and opinions about the audit.
中文原文 審計法第8條
審計機關對於審計事務，為辦理之便利，得委託其他審計機關辦理，其決定應通知原委託機關。