The Enforcement Rules of the Audit Act Article 17
About the case referred to the court for actionaccording to the Article 17 of the Actor the financial litigation case has been audited, the judicial authority may inquire audit agencies or access to related files for understanding the details or collecting evidence. The auditors who have conducted such cases do not be called for examination unless involving private behavior.
中文原文 審計法施行細則第17條
依本法第十七條規定審計機關移送法辦之案件，或有關財務訴訟案件之曾經審計程序者，司法機關為明瞭案情或蒐集證據，得向審計機關查詢或調閱有關案卷，其經辦案件之審計人員，不受傳訊，但有涉及私人行為者，不在此限。