The Enforcement Rules of the Audit Act Article 10
When takingthe objects sealed off according to Article 16 of the Act, the auditor shall take notes about the kinds and numbers of objects taken and give receipts to the owners or related persons.
中文原文 審計法施行細則第10條
審計人員依本法第十六條規定執行提取時，應製作筆錄，記明提取物之種類件數，並出具收據交物之所有人或其關係人收執。