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Article 22
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Audit reports prepared by TWSE auditors carrying out their auditing work must specify the following:
- The audit items.
- The audit findings.
- The implementation of follow-ups.
If audit findings reveal non-compliance by a TWSE primary listed company or a TIB primary listed company in the implementation of its internal control system, the audited company shall be requested to propose specific improvements or solutions and report them by letter to the TWSE for recordation. The TWSE will continue tracking the improvement of the deficiency and preparing follow-up reports until the deficiency is remedied. Where necessary, the TWSE may request that a certified public accountant issue an opinion on the related issues. The content of the follow-up reports must include the deficiency found in the previous audit and the status of its remedy in the current audit.
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