Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant 

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.