1.

2.

1



1.

2.

1.




(1)
(2)

(3)

2.

1.

2.

1.


2.

1.

2.

4


(1)

(2)

5
 1.

[
]
2.

[
]

1.

[]

2.

[
]

6

1.
2.


3.

1.



2.

7

1.
2.

3.









[]



1.
2.

1.




2.

10




1.
2.
3.

1.
2.

3.

1.



2.

11


1.

2.

3.

2


1.
2.
3.







1.
2.

12

1.


2.

3.


1.
2.

21

13


1.
2.

14


1.

2.


3.

15


16


1.

2.

3.

17


18


[
]

[
]

[
]

19


1.

2.

3.

4.

20


21


[
]

[
]

22


1.

2.

3.

23


24

[
]

[
]

[
]

25


1.

2.
90%
105

3.

26


[]

90%

27


[
]

[
]

28


1.

2.

3.

4.

29


[
]

30


31


Adverse opinion
Disclaimer of opinion
Pervasive
Qualified opinion
Qualitative disclosures

32


33


1031720

(02)2549-0549
(02)2549-0634
http://www.ardf.org.tw

34