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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 18 When performing substantive audit procedures, auditors shall comply with provisions in TWSA 330, "The Auditor’s Responses to Assessed Risks." If applying substantive analytical procedures, auditors shall adopt appropriate analytical procedures as determined by professional judgment and in accordance with TWSA 520, "Analytical Procedures."