The Enforcement Rules of the Audit Act Article 11
When auditor performsaudit function, the officer or higher agency of audited agency may be notified to dispatch staffs for observation. The audit result may be written on notes, and related persons and dispatched staffs shall sign or stamp their chops on the notes.
中文原文 審計法施行細則第11條
審計人員赴各機關執行職務，必要時得通知該機關長官或其上級機關派員蒞視，其結果得製作筆錄，由關係人及蒞視人簽名或蓋章。