Audit Act Article 9
When an audit involves special technique, or requires surveillance or testing, other organizations or specialists may be consulted or requested by audit agencies to perform certain assignments. However, the final decision rests with the auditing agency in question.
中文原文 審計法第9條
審計機關對於審計上涉及特殊技術及監視、鑑定等事項，得諮詢其他機關、團體或專門技術人員，或委託辦理，其結果仍由原委託之審計機關決定之。