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