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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 19 When performing an audit, a CPA shall evaluate the reasonableness and appropriateness of the accounting estimates recognized or disclosed in the financial statements (including fair value accounting estimates) in accordance with TWSA540.