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