The Enforcement Rules of the Audit Act Article 42-4
If the audited agency does not submit materials or furnish detailed and accurate answers according to the former two articles, the audit agency shall conduct the case according to the paragraph 2 of Article 14 of the Act.
中文原文 審計法施行細則第42-4條
審計機關對於各機關未依前二條規定，提供資料，或為詳實之答復者，依本法第十四條第二項規定辦理。