The Enforcement Rules of the Audit Act Article 20

The approval or rejection of request for reconsideration, re-examination and re-auditing, the decision without consulting in Article 23 of the Act, and therelieving of indemnity payment or corrective measuresin Article 77 of the Act shall be considered in the Council of Auditors or the Auditors’ Meeting for decision.
中文原文 審計法施行細則第20條
審計機關對於聲請覆議、再審查及聲請覆核案件所為之准駁,本法第二十三條所為之逕行決定,及第七十七條所為之免除賠償責任或糾正之處置,均應以審計會議或審核會議決議行之。

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