The Enforcement Rules of the Audit Act Article 7
The Inspection Certificatementioned inthe Article 15 of the Act shall be issued by the officer of the audit agency, and thestatement of the Inspection Certificate shall include reasons, place, date and the name and position of holder.Rules governing the use of the Inspection Certificate shall be stipulated by the National Audit Office.
中文原文 審計法施行細則第7條
審計人員依本法第十五條規定使用之審計部稽察證，由該管審計機關長官核發，稽察證須載明事由、地點、時日及持用人職別姓名。
稽察證使用規則，由審計部定之。
稽察證使用規則，由審計部定之。