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Article 21
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When conducting an audit of a TWSE primary listed company's or a TIB primary listed company’s internal control system, the TWSE shall note the following matters:
- Reviewing whether the spot-checked operations shown in the audited company’s self-evaluation reports, audit reports, follow-up reports, and relevant working papers have undergone proper approval, authorization, validation, adjustment, cross-checking, record checking, and division of functions.
- Ascertaining whether the audited company’s auditors conducted their audits in compliance with the annual audit plan that was formulated, and whether working papers, audit reports, or follow-up reports were prepared in accordance with it.
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