“ Article 36
⁠When conducting an audit, an audit institution shall have the authority to examine an auditee's financial and accounting information, and the business, management, and other information and assets relating to its revenue and expenditure, and to examine the security, reliability, and economy of the auditee's information system, and the auditee shall not refuse. ”

“ Article 39
⁠Where an audit institution considers that the rules made by a competent organ or entity at a higher level governing the relevant revenue and expenditure, which are followed by an auditee, are against the laws or administrative regulations, the audit institution shall recommend the relevant organ or entity to revise such rules. If the said organ or entity fails to do so, the audit institution shall refer the matter to the organ or entity with the authority over such matters to handle it in accordance with law. ”

“ Article 17
⁠Auditors are protected by law in performing their duties in accordance with law.
⁠No organization or individual shall refuse auditors to perform, or obstruct them from performing their duties in accordance with law, or retaliate against them.
⁠Leading persons of audit institutions shall be appointed or removed in accordance with the statutory procedure. ”