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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 12 A CPA shall plan audit implementation work in consideration of the characteristics of the relevant industry and in accordance with TWSA 315, "Identifying and Assessing the Risks of Material Misstatement," and TWSA 330, "The Auditor’s Responses to Assessed Risks."