The Enforcement Rules of the Audit Act Article 77
Excluding the scope regulated in Paragraph 2 and Paragraph 3 of Article 47 of the Act, the audit agency may prescribe special audit regulationin a manner prescribed in the Act to regulate the auditing affairs conducted into the enterprises jointly operated by the government and private interests and those private organization that receive government subsidies.
中文原文 審計法施行細則第77條
審計機關對於公私合營事業，除本法第四十七條第二及第三兩款已有規定者外，其政府資本額在百分之五十以下者，及受公款補助之私人團體，應行審計事務，得參照本法規定，另訂審核辦法。