The Enforcement Rules of the Audit Act Article 2

Law:: The Enforcement Rules of the Audit Act
Chinese:: 審計法施行細則第2條

According to the Article 4 of the Act, the local Audit Divisions (Offices) shall only audit central government agencies and their subordinate institutes' financial activities designated by National Audit Office, and the audit results shall be reported to National Audit Office. According to the Article 7 of the Act, the Audit Divisions (Offices)delegated to audit financial activitiesshall be responsible for the audit results.

中文原文審計法施行細則第2條

依本法第四條規定，審計處（室）辦理在各該省（市）或縣（市）之中央機關及其所屬機關財務之審計，應以審計部所指定辦理者為限，辦理結果，應呈報審計部。
其依本法第七條規定，兼辦未設審計處（室）者之財務審計，其辦理結果，應由該被指定兼理之審計處（室）負責。

English translation for reference only; the Chinese text prevails. Not legal advice.