(Efficacy heeded in the course of auditing financial statements of each authority or fund by audit authority)
Audit authority when auditing the financial statement of each authority or fund shall have due consideration to the following efficacy:
1. Circumstances of unlawful breach of duties or unlawful conduct.
2. Budget amount in deficit or surplus.
3. Extent of realization of administrative policies, business plans or enterprise plans.
4. Extent of economy efficiency or non-efficiency.
5. Extent of administrative efficacy or enterprise efficacy, and comparison with authorities or funds of similar nature.
6. Other events relating to settlement of accounts.

(Efficacy heeded in the course of auditing general financial statements by audit authority)
Audit authorities when auditing the general financial statement of government shall have due consideration to the following efficacies:
1. Whether annual revenue, annual expenditure are consistent with the budget. In the case of inconsistency, then the reasons of inconsistency.
2. Whether the annual revenue, annual expenditure are balanced. In the case of imbalance, then the reasons of the imbalance.
3. Whether the annual revenue, annual expenditure are in line with national economic ability and its development.
4. Whether the annual revenue, annual expenditure are in line with the national administrative policy.
5. Diverse opinions concerning the improvements of annual revenue and annual expenditure.

(Amendment and Notification after final audit)
Audit authorities that have contentions for amendment when auditing financial statements, shall notify the authority that originally compiled the financial statement to provide response within a prescribed time limit; authority that do not provide response within the time limit shall be deemed to have agreed to the amendment. Financial statement once finalized after audit shall be notified to authority that originally compiled the financial statement, copies of which shall be submitted to Central BAS Authority and superior authority in control.

(Auditing of general financial statements of Central Government)
Auditor General shall complete the audit of general financial statements of Central Government within 3 months upon receipt of financial statement; a final audit amount statement shall be prepared and submitted to Legislative Yuan together with the audit report.

(Audit of half-yearly financial statements of Central Government)
Auditor General shall complete the examination of semi-annual balance statement of Government within 1 month after its submission by Government and submit a final audit report to the Legislative Yuan.

(Deliberation by the Legislative Yuan)
Events in the audit reports relating to execution of budget, implementation of policy and audit of special events, remedies etc. shall be deliberated by Legislative Yuan.
During deliberation of audit report by Legislative Yuan, Auditor General shall answer inquiries and provide information; Where necessary, authority that prepared the original financial statement shall be notified to be present to answer inquires or provide information.

(Time limit in which deliberation must be completed and promulgation of final audit amount table relating to general financial statements.)
Legislative Yuan shall complete deliberation of audit report within 1 year upon receipt of audit report. If deliberation is not completed within this time limit, the audit report is deemed to be deliberated.
The final audit amount table of general financial statement, once deliberated by Legislative Yuan, shall be submitted to Control Yuan, at the request of Control Yuan, the President shall promulgate the said statement; those parts which is required to be kept confidential shall not be promulgated.

(Handling by Control Yuan)
The Control Yuan shall deal with the events listed in the audit report, financial statement of subordinate department, general financial statement and consolidated table in the following way:
1. Those receipt and payment required to be compensated but not yet executed shall be transferred to competent authority of the Treasury or competent authority of subordinate department financial statement for execution.
2. Disciplinary sanctions against an event shall be executed by authorities involved pursuant to law and regulation.
3. Chief Officer of superior authority shall be notified with respect to officer who neglect duties and fail to perform at standard required.