臺灣證券交易所股份有限公司上市公司董事會設置及行使職權應遵循事項要點
Taiwan Stock Exchange Corporation Operation Directions for Compliance withthe Establishment of Board of Directors by TWSE Listed Companies and the Board's Exercise of Powers
審計委員會應由全體獨立董事組成,其人數不得少於三人,其中一人為召 集人,且至少一人應具備會計或財務專長。