並前往https://www.roccpa.org.tw/ReadFileClick/?id=110&p=Download&n=34a45a0093fe4b0fbcf88cef5c133bcd.pdf&fn=109.11.04(%E4%B8%8A%E5%8D%88)109%E5%B9%B4%E5%BA%A6%E5%90%84%E9%A1%9E%E6%89%80%E5%BE%97%E6%89%A3%E7%B9%B3%E6%B3%95%E4%BB%A4%E5%8F%8A%E5%AF%A6%E5%8B%99.pdf
