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Article NO. Content

Title：

Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants  CH

Amended Date： 2024.02.02 
Article Content Chapter Content Search Article No. Search Amended Article Legislative History Chinese
Article 18 When performing substantive audit procedures, an auditor shall comply with TWSA330. If applying substantive analytical procedures, an auditor shall adopt appropriate analytical procedures as determined by professional judgment and in accordance with TWSA520.