The Enforcement Rules of the Audit Act Article 18
The audit agency shall carefully re-audit the accounting report when the audited agency submits explanationsaboutdisallowance, reduction, refund or indemnity payments. The audit agency shall respectively approve or reject the explanations, and issue the notice after the decision of the case.
中文原文 審計法施行細則第18條
審計機關對於各機關會計報告，有關剔除、減列、繳還、賠償事項之聲復，應詳為覆核，分別予以准駁，於全案決定後，發給核准通知。