The Enforcement Rules of the Audit Act Article 37
The legal procedure mentioned in the Article 52 of the Act is the procedure of distribution of surplus and replenishment of lossaccording to legal budget and Budget Act.
中文原文 審計法施行細則第37條
本法第五十二條所稱法定程序，係指法定預算及預算法規定盈餘分配及虧損填補之程序。