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|  __ \\   |  ___||   ____      / _ \\   /  ___|| 
| |  \ ||  | ||__    |    \\   / //\ \\ | // __   
| |__/ ||  | ||__    | [] ||  |  ___  ||| \\_\ || 
|_____//   |_____||  |  __//  |_||  |_|| \____//  
 -----`    `-----`   |_|`-`   `-`   `-`   `---`   
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發送短信 : Skills, knowledge, and attitudes important for present-day auditors