大法官解釋表頭
Interpretation
J.Y.
Interpretation
 NO. 46 
Date 1955/5/9
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
1
    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.