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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 7 The financial statements to be audited by a CPA engaged for that purpose shall have been prepared by the audited entity on the basis of its account books and other relevant documents. When auditing the financial statements, the CPA shall take materiality and audit risk into account in accordance with TWSA315, TWSA320, and TWSA450, and obtain sufficient appropriate evidence in accordance with TWSA500, as a basis for issuing an audit report.