The Enforcement Rules of the Audit Act Article 12
After completing auditing each audited agency, the auditor shall immediately submit detailed and accurate report to the competent auditing agency for approval. Unless special cases which have been approved, the deadline of submitting report shall not be longer than 20 days.
中文原文 審計法施行細則第12條
審計人員在外執行職務，應於每一機關任務完畢後，隨即製作翔實報告，陳報該管審計機關核辦，除特殊案件經呈奉核准者外，其報告不得超過二十日。