並前往https://www.roccpa.org.tw/ReadFileClick/?id=1048&p=News&n=aebf9c20da23438eaff875f3a4ac5d45.pdf&fn=12-1%E7%B6%93%E6%BF%9F%E5%B7%A5%E5%95%86.pdf&openExternalBrowser=1