並前往https://dep-auditing.hccg.gov.tw/uploaddowndoc?file=Recommendations/201704111020450.ods&filedisplay=105%E5%B9%B4%E8%87%B312%E6%9C%88%E5%BA%95%E8%AD%B0%E5%93%A1%E5%BB%BA%E8%AD%B0%E4%BA%8B%E9%A0%85.ods&flag=odf