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  • Interpretation
  • No.46
  • Date
  • 1955/05/09
  • Issue
    • In the event of discrepancies between two figures as indicated in two separate agencies* audit reports, shall the one approved by the Ministry of Audit have precedence?
  • Holding
    •        The Ministry of Audit has the final approval power over the audit reports submitted by each agency. For any discrepancies between the income of state-owned enterprises determined by the collection agency and the revenue of the same enterprises approved by the Ministry of Audit, it is the Ministry-approved figures stated in the audit report that has precedence. 
    • *Translated and edited by Professor Andy Y. Sun.
  • Reasoning
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