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Article 30
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When auditing the internal control design and operation of a public company and the matters represented in the Internal Control System Statement produced by the audited company, the CPAs shall provide reasonable assurance, and collect sufficient and appropriate evidence to reduce their attestation risks to an acceptable degree, and shall comply with the following matters:<br/>1. Special audits shall be conducted by professionally trained and competent CPAs.<br/>2. CPAs shall possess adequate knowledge of the matters represented in the Internal Control System Statement produced by the audited company.<br/>3. CPAs shall have the ability to assess statements or internal control systems of the audited company consistently by using reasonable assessment items as standards before accepting audit engagements. The above-stated standards shall be prescribed by the FSC or by an authoritative institution.<br/>4. In affairs relating to special audits, CPAs shall maintain an attitude of rigor and impartiality and a detached and independent viewpoint.<br/>5. CPAs shall exercise all due professional diligence when conducting special audits.<br/>6. Special audits shall be carefully planned and assistants, if any, shall be properly supervised.<br/>7. CPAs shall obtain sufficient and appropriate evidence regarding the effectiveness of each constituent element of the internal control systems, to provide a reasonable basis on which to form a conclusion on the audited company's internal control systems.<br/>8. The preparation and retention of the working papers of special audits shall be handled in compliance with Standard on Assurance Engagements 3000.<br/>9. The issuance of the internal control system audit report shall be handled in compliance with Standard on Assurance Engagements 3000.
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