並前往https://www.roccpa.org.tw/ReadFileClick/?id=6114&p=News&n=af4a706a11bd457b89caab21775321cd.pdf&fn=109%E5%B9%B4%E9%AB%98%E7%B4%9A%E6%9C%83%E8%A8%88(%E5%AF%A9%E8%A8%88)%E5%B0%88%E6%A5%AD%E8%AA%8D%E8%AD%89-%E5%AF%A9%E8%A8%88%E8%A9%A6%E9%A1%8C%E5%8F%8A%E8%A7%A3%E7%AD%94.pdf
