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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 16 When using the work of internal auditors as audit evidence in an audit of financial statements, a CPA shall evaluate the quality of the internal audit work in accordance with TWSA 610, " Using the Work of Internal Auditors."