The Enforcement Rules of the Audit Act Article 3

According to the Article 8 or Article 9 of the Act, the auditing agency shall notify the scope of delegating affairs by writing to the delegated auditing agency, organization or specialist.The delegated audit agency shall be responsible for the audit decisions. In case of re-examination, the delegated audit agency shall conduct the re-examination affairs. The result of assignment delegated to other organization or specialist shall be decided by the original audit agency.