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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 15 Prior to commencement of an audit, a CPA shall plan the audit work in accordance with TWSA 300, "Planning an Audit of Financial Statements."