The Enforcement Rules of the Audit Act Article 5
The auditorsconducting on-site audit or spot audit mentioned in above article may notice the inquiry, correction or supplement affairs by writing to each agency audited.
中文原文 審計法施行細則第5條
前條辦理就地審計事務或抽查人員，遇有應行查詢、更正、補送等事項，得以書面送達各該被審核機關。