並前往https://www.roccpa.org.tw/ReadFileClick/?id=3675&p=News&n=38fd05c35b6c4e4ba18ab952c96cdeaf.doc&fn=%E9%81%95%E5%8F%8D%E7%87%9F%E9%80%A0%E6%A5%AD%E6%B3%95%E8%A6%8F%E5%AE%9A%E5%BD%99%E6%95%B4%E8%A1%A8.doc