The Enforcement Rules of the Audit Act Article 26

The Articles 36, 63 and 64 of the Act shall be applied to the submitting of respective agencies’ accounting reports, and the competent audit agency may notify the audited agency to submit other documents when necessary.
中文原文 審計法施行細則第26條
各機關編送會計報告除應依本法第三十六條、第六十三條及第六十四條規定辦理外,必要時該管審計機關得通知附送其他書表。

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