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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 9 When using the work of an auditor’s expert as audit evidence, a CPA shall comply with TWSA 620, "Using the Work of an Auditor’s Expert," and carefully evaluate the adequateness of the work of the auditor’s expert.