並前往https://www.roccpa.org.tw/ReadFileClick/?id=12630&p=News&n=e921cc38c30f4c5db65c84a4b90207b1.pdf&fn=%E7%B6%93%E4%B8%AD%E4%BA%8C%E5%AD%97%E7%AC%AC11130058740%E8%99%9F.pdf&openExternalBrowser=1
