The Enforcement Rules of the Audit Act Article 35

While auditing monthly accounting report and calculation sheet submitted by government enterprises and institutions according to the Articles 49 and 50 of the Act, the audit agency shallbe careful of the following matters:1.To auditthe implementation of revenues, outlays,earnings and losses of business budget. The reason shall be investigated if there are significant differences between actual figures and budget.2.To evaluate the movement of actual quantity of main production, unit cost and unit price. The reason shall be investigated if there aresignificant differences between actual figures and budget or inconsistency between production and sales.3.To analyze the structure of assets, liabilities, owner's equity and important financial ratio. The reason shall be investigated if there areunusual events or apparently recession trends.4.To examine the calculation of revenue and expenditure. The inquiry or correction shall be made immediatelyif there are omissionsor errors.5.The review of improvement shall be notified while there is a significant change in budget execution.The audit agency shall dispatch auditors to investigateindepth and conduct according to law ifirregularities or significant special problems are uncovered.