並前往https://ata.roccpa.org.tw/ReadFileClick/?id=46&p=News&n=d0740826231c41b382b4268476501aaa.pdf&fn=112%E5%B9%B4%E6%9C%83%E8%A8%88%E5%B0%88%E6%A5%AD%E8%AA%8D%E8%AD%89-%E6%9C%83%E8%A8%88%E5%AD%B8%E8%A9%A6%E9%A1%8C%E5%8F%8A%E8%A7%A3%E7%AD%94_0414.pdf