The Enforcement Rules of the Audit Act Article 74

Articles 48 to 53 of the Act may be applied to the audit affairs conducted by audit agency to the budget of other special fund of subordinate department, except for enterprise fund.
中文原文 審計法施行細則第74條
審計機關辦理附屬單位預算中營業基金以外其他特種基金之審計事務,得適用本法第四十八條至第五十三條之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.