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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 6 Financial statements to be audited by a CPA engaged for that purpose shall have been prepared by the auditee on the basis of its account books and other relevant documents and sufficient appropriate evidence shall be obtained in accordance with provisions in TWSA 500, "Audit Evidence," to be the basis for issuing the audit report.