發送短信

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 _    _    _    _     ______     ___      _  _   
| |  | || | || | ||  /_   _//   / _ \\   | \| || 
| |/\| || | || | ||  `-| |,-   / //\ \\  |  ' || 
|  /\  || | \\_/ ||    | ||   |  ___  || | .  || 
|_// \_||  \____//     |_||   |_||  |_|| |_|\_|| 
`-`   `-`   `---`      `-`'   `-`   `-`  `-` -`

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發送短信 : A study of the written communications of the auditing professional and employer's perceptions of the written proficiency of accountancy graduates