並前往https://www.roccpa.org.tw/ReadFileClick/?id=7252&p=News&n=8bb2b54726844f03a5df3dd173a31dac.pdf&fn=%E8%B2%A1%E6%94%BF%E9%83%A8%E5%8C%97%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80109%E5%B9%B45%E6%9C%884%E6%97%A5%E5%87%BD.pdf
