The Enforcement Rules of the Audit Act Article 4
Where an audit agency dispatches auditors, pursuant to Article 12 of the Act, to conduct on-site audits at government agencies or spot audits of the accounting reports submitted by such agencies, it may, when necessary for audit operations, designate a location in a remote area for the consolidated on-site audit of nearby agencies of the same nature. The audit agency shall notify the agencies subjected to audit to submit the relevant documents and information for examination.
中文原文 審計法施行細則第4條
審計機關依本法第十二條規定，派員赴各機關就地辦理審計事務，或辦理送審機關之抽查審計，其得因應業務實際需要，對偏遠地區相同屬性機關，派員於指定地點就鄰近區域各機關採行定點一併查核，並通知被審核機關檢送相關資料。