The Enforcement Rules of the Audit Act Article 38
The related material of reappraisal of fixed assets submitted by respective agencies according to the Article 53 of the Actshall not be accounted before examinedby the audit agency for reference.Even in special case that the audit agency approves to be accounted and depreciated in advance, it shall be adjusted after the audit agency’s examination.
中文原文 審計法施行細則第38條
各機關依本法第五十三條規定，所送固定資產重估價之有關資料，應經審計機關核備後始得列帳，其因特殊情形經審計機關同意先行列帳並計算折舊者，仍應於審計機關審核後調整之。