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Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant  CH

Amended Date： 2022.12.27 
Article Content Content Search Article No. Search Amended Article Legislative History Chinese
Article 11 When conducting audits in an information technology environment, auditors shall observe provisions in TWSA 315, "Identifying and Assessing the Risks of Material Misstatement."