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Article 12
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A CPA shall plan audit implementation work in consideration of the characteristics of the relevant industry and in accordance with TWSA240, TWSA315, and TWSA330.<br/>If the audited entity is a public company, the CPA shall assess whether the audited entity has effectively implemented the control activities under Articles 7 through 9 of the Regulations Governing Establishment of Internal Control Systems by Public Companies, and on that basis determine the nature, timing, and extent of the substantive procedures.
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