The Enforcement Rules of the Audit Act Article 9
When sealing offobjects according to Article 16 of the Act,the auditor shall take notes about the kinds and numbers of objects sealed off and sign or stamp the auditor’s chop on the cover. The auditor also shall order the owners or related persons to sign or stamp their chops on the notes and cover.The owners or related persons shall be ordered to take care of the objects sealed off and must not open them without authorization.
中文原文 審計法施行細則第9條
審計人員依本法第十六條規定執行封鎖時，應製作筆錄，記明封鎖物之種類件數後加封，於封面簽名或蓋章，並令物之所有人或其關係人，於筆錄及封面簽名或蓋章。
上項封鎖物，應令物之所有人或其關係人負責保管，不得擅自拆封。
上項封鎖物，應令物之所有人或其關係人負責保管，不得擅自拆封。