The Enforcement Rules of the Audit Act Article 1
The Rules is prescribed pursuant to Article 81 of the Audit Act (referred to as “the Act” hereunder).
中文原文 審計法施行細則第1條
本細則依審計法（以下簡稱本法）第八十一條規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.