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  _____    _    _     ______   _    _     _____   
 / ____|| | || | ||  /_   _// | || | ||  /  ___|| 
/ //---`' | || | ||    | ||   | || | || | // __   
\ \\___   | \\_/ ||   _| ||   | \\_/ || | \\_\ || 
 \_____||  \____//   /__//     \____//   \____//  
  `----`    `---`    `--`       `---`     `---`

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發送短信 : Auditor's Liability to Third Party, Some Recent Developments