The Enforcement Rules of the Audit Act Article 33
The auditors dispatched by the auditing agency to a tax collecting agency to conduct the audit of tax assessment and collection shall spot-audit account books, reportsand vouchers. Where there is a calculation error or irregularity uncovered, the auditing agency shall notify the competent authority for appropriate action by writing. The case with significant importance may be conducted according to the Article 17 of the Act.
中文原文 審計法施行細則第33條
審計機關派員赴徵收機關，辦理賦稅捐費審計事務，應抽查其帳冊報表憑證，核明其查定徵收納庫等情形，如發現有計算錯誤或違反法令情事，應以書面通知該管機關查明，依法處理，其情節重大者，得依本法第十七條規定辦理。