{"id":4177,"date":"2024-06-27T21:13:54","date_gmt":"2024-06-27T13:13:54","guid":{"rendered":"https:\/\/choson.lifenet.com.tw\/?p=4177"},"modified":"2024-06-27T21:13:54","modified_gmt":"2024-06-27T13:13:54","slug":"%e7%a8%bd%e6%a0%b8audit%e5%9f%ba%e6%9c%ac%e6%a6%82%e5%bf%b5","status":"publish","type":"post","link":"https:\/\/choson.lifenet.com.tw\/?p=4177","title":{"rendered":"\u7a3d\u6838(Audit)\u57fa\u672c\u6982\u5ff5"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\" id=\"131f\">\u7a3d\u6838\u8207\u4fdd\u8b49 (Audit and Assurance)<\/h1>\n\n\n\n<p id=\"8f3a\">\u7a3d\u6838(audit)\u53c8\u7a31\u70ba\u5be9\u8a08\uff0c\u662f\u4e00\u500b\u80fd\u63d0\u4f9b\u4fdd\u8b49(assurance)\u7684\u7d44\u7e54\u529f\u80fd(function)\u6216\u8077\u80fd(WUSON\u7684\u7ffb\u8b6f)\u3002\u4fdd\u8b49\u662f\u900f\u904e\u6709\u529b\u7684\u8b49\u64da(grounds)\u8b93\u6211\u5011\u5c0d\u67d0\u500b\u6771\u897f(\u7522\u54c1\u3001\u670d\u52d9\u6216\u6d41\u7a0b\u7b49)\u80fd\u6d88\u9664\u7591\u616e\u3001\u63d0\u5347\u4fe1\u5fc3\u7684\u904e\u7a0b\u3002\u4ee5\u8ca1\u52d9\u7a3d\u6838\u70ba\u4f8b\uff0c\u6703\u8a08\u5e2b\u53d7\u8a17\u67e5\u6838\u7c3d\u8b49\u8ca1\u52d9\u5831\u8868\uff0c\u6295\u8cc7\u4eba\u5c0d\u65bc\u7d44\u7e54\u8ca1\u5831\u7de8\u5217\u662f\u5426\u5141\u7576\u624d\u6703\u6709\u4e00\u5b9a\u7684\u4fe1\u5fc3\u3002\u53e6\u5916\uff0cISO 9001\u7684\u54c1\u8cea\u7ba1\u7406\u7cfb\u7d71(QMS)\u6216ISO 27001\u7684\u8cc7\u5b89\u7ba1\u7406\u7cfb\u7d71(ISMS)\u7b49\u7ba1\u7406\u7cfb\u7d71\u7684\u9a57\u8b49\u7a3d\u6838(certification audit)\u4e5f\u662f\u4fdd\u8b49\u5236\u5ea6\u7684\u4e00\u74b0\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"2f76\">\u7a3d\u6838\u55ae\u4f4d<\/h1>\n\n\n\n<p id=\"857d\">\u70ba\u4ec0\u9ebc\u7a3d\u6838\u53ef\u4ee5\u5e36\u4f86\u6d88\u9664\u7591\u616e\u3001\u63d0\u5347\u4fe1\u5fc3\u7684\u4fdd\u8b49\u6548\u679c\uff1f\u9664\u4e86\u7a3d\u6838\u55ae\u4f4d\u7684\u7368\u7acb\u6027(independence)\u5916\uff0c\u7a3d\u6838\u7684\u904e\u7a0b\u8b1b\u6c42\u5ba2\u89c0\u7684(objective)\u8b49\u64da(evidence)\u3001\u660e\u78ba\u7684\u7a3d\u6838\u6e96\u5247(audit criteria)\u3001\u5354\u8b70\u7684\u7a0b\u5e8f(agreed upon procedures)\u53ca\u6587\u4ef6\u5316(documented)\u7684\u904e\u7a0b\u4e5f\u662f\u4e3b\u8981\u7684\u4fe1\u5fc3\u4f86\u6e90\u3002\u7a3d\u6838\u55ae\u4f4d\u53ef\u5206\u70ba\u7b2c\u4e00\u65b9(first-party)\u3001\u7b2c\u4e8c\u65b9(second-party)\u8207\u7b2c\u4e09\u65b9(third-party)\u3002\u7b2c\u4e00\u65b9\u662f\u7d44\u7e54\u5167\u90e8\u7684\u7a3d\u6838\u55ae\u4f4d\uff0c\u800c\u7b2c\u4e8c\u65b9(\u5982\u5ba2\u6236)\u8207\u7b2c\u4e09\u65b9(\u5982ISO\u7684\u9a57\u8b49\u55ae\u4f4d)\u5247\u662f\u7d44\u7e54\u5916\u90e8\u7684\u7a3d\u6838\u55ae\u4f4d\u3002\u7531\u65bc\u7b2c\u4e8c\u65b9\u7a3d\u6838\u4e5f\u662f\u5916\u90e8\u7a3d\u6838(\u5916\u7a3d)\uff0c\u5be6\u52d9\u4e0a\u5e38\u628a\u5916\u7a3d\u7b49\u540c\u65bc\u7b2c\u4e09\u65b9\u7a3d\u6838\u662f\u4e0d\u6b63\u78ba\u7684\u8aaa\u6cd5\u3002\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u4f9d\u64da\u6cd5\u4ee4\u6388\u6b0a\u800c\u9032\u884c\u7a3d\u6838\u7684\u4e3b\u7ba1\u6a5f\u95dc\u6216\u7a3d\u6838\u55ae\u4f4d\u53ef\u8996\u70ba\u7b2c\u4e09\u65b9\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"037c\">\u5167\u90e8\u7a3d\u6838\u8207\u6cbb\u7406 (Governance)<\/h1>\n\n\n\n<p id=\"6c3f\">\u5167\u90e8\u7a3d\u6838\u901a\u5e38\u662f\u7d44\u7e54\u5167\u90e8\u7684\u7a3d\u6838\u55ae\u4f4d\u6240\u9032\u884c\u3002\u4f46\u70ba\u4ec0\u9ebc\u7d44\u7e54\u5167\u90e8\u7684\u7a3d\u6838\u55ae\u4f4d\u80fd\u5177\u5099\u7368\u7acb\u6027\u5462\uff1f\u9019\u4e3b\u8981\u4f86\u81ea\u65bc\u6cbb\u7406(governance)\u8207\u7ba1\u7406(management)\u5206\u96e2\u7684\u6982\u5ff5\u3002\u7ba1\u7406\u662f\u6307\u9054\u6210\u76ee\u6a19(objectives)\u7684\u7cfb\u7d71\u5316\u65b9\u6cd5(\u5982PDCA)\uff0c\u7d44\u7e54\u5167\u7684\u6bcf\u4e00\u500b\u4eba\u90fd\u9700\u8981\u91cd\u8996\u7ba1\u7406\u3002\u7136\u800c\uff0c\u5f9e\u72f9\u7fa9\u7684\u89c0\u9ede\u4f86\u770b\uff0c\u7d44\u7e54\u6700\u9ad8\u968e\u5c64\u7684\u7ba1\u7406\u4f5c\u70ba\u624d\u80fd\u7a31\u70ba\u6cbb\u7406\u3002<\/p>\n\n\n\n<p id=\"c55d\">\u4ee5\u516c\u53f8\u70ba\u4f8b\uff0c\u516c\u53f8\u7684\u6700\u9ad8\u968e\u5c64\u662f\u8463\u4e8b\u6703(board of directors)\uff0c\u8463\u4e8b\u6703\u7684\u7ba1\u7406\u624d\u7a31\u70ba\u6cbb\u7406\u3002\u8463\u4e8b\u6703\u4ee5\u5916\u7684\u6771\u897f\u5247\u5c6c\u65bc\u7ba1\u7406\u7684\u7bc4\u7587\uff0c\u901a\u5e38\u6703\u4ea4\u7d66\u8463\u4e8b\u6703\u8058\u8acb\u4f86\u7684CEO\u3001\u7e3d\u7d93\u7406\u53ca\u5176\u5b83\u9ad8\u968e\u4e3b\u7ba1\u6240\u7d44\u6210\u7684\u9ad8\u968e\u7ba1\u7406\u5718\u968a(senior\/executive management)\u4f86\u9032\u884c\u3002\u7136\u800c\u5728WUSON\u7684\u8ab2\u7a0b\uff0c\u6211\u5011\u7684\u6cbb\u7406\u63a1\u5ee3\u7fa9\u7684\u8aaa\u6cd5\uff0c\u628a\u8463\u4e8b\u6703\u53ca\u9ad8\u968e\u7ba1\u7406\u5718\u968a\u90fd\u8996\u70ba\u6cbb\u7406\u968e\u5c64\uff0c\u4e26\u7d71\u7a31\u70ba\u201d\u7d93\u71df\u9ad8\u5c64\u201d\u3002<\/p>\n\n\n\n<p id=\"bffe\">\u7a3d\u6838\u55ae\u4f4d\u6216\u90e8\u9580\u7684\u5831\u544a\u8def\u7dda(reporting line)\u901a\u5e38\u662f\u5c0d\u8463\u4e8b\u6703\u4e0b\u7684\u7a3d\u6838\u59d4\u54e1\u6703(audit committee)\u5831\u544a\uff1b\u56e0\u6b64\uff0c\u7a3d\u6838\u4e3b\u7ba1\u7684\u9078\u4efb\u901a\u5e38\u4e5f\u90fd\u662f\u7531\u7a3d\u6838\u59d4\u54e1\u6703\u6240\u6c7a\u5b9a\u3002\u63db\u53e5\u8a71\u8aaa\uff0c\u7a3d\u6838\u53ef\u4ee5\u8996\u70ba\u4ee3\u8868\u8463\u4e8b\u6703\u4f86\u78ba\u4fdd\u7d44\u7e54\u80fd\u4f9d\u6cd5\u898f\u53ca\u5236\u5ea6\u904b\u4f5c\u7684\u55ae\u4f4d\uff0c\u6240\u4ee5\u7a3d\u6838\u4e3b\u7ba1\u5c0d\u65bcCEO\u6216\u7e3d\u7d93\u7406\u4e0d\u662f\u7a3d\u6838\u696d\u52d9\u7684\u96b8\u5c6c\u95dc\u4fc2\uff0c\u5176\u5831\u544a\u8def\u7dda\u4e5f\u53ea\u662f\u884c\u653f\u4e0a\u7684\u5831\u544a(\u4f8b\u5982\u9810\u7b97\u6216\u5834\u5730\u9700\u6c42\u7b49)\uff0c\u800c\u4e0d\u662f\u7a3d\u6838\u696d\u52d9\u7684\u5be6\u8cea\u5831\u544a\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"e2d4\">\u7a3d\u6838\u5c08\u6848\u96c6\u8207\u5c08\u6848 (Audit Program and Projects)<\/h1>\n\n\n\n<p id=\"a829\">\u7a3d\u6838\u55ae\u4f4d\u6bcf\u5e74\u6703\u9032\u884c\u4e00\u6b21\u6216\u591a\u6b21\u7684\u7a3d\u6838\u3002\u6bcf\u4e00\u6b21\u7684\u7a3d\u6838\u90fd\u662f\u4e00\u500b\u5c08\u6848(project)\uff0c\u4e00\u500b\u4ee5\u4e0a\u7684\u7a3d\u6838\u5c08\u6848(audit project)\u5c31\u53ef\u9032\u4e00\u6b65\u898f\u5283\u6210\u7a3d\u6838\u5c08\u6848\u96c6(audit program)\u3002\u56e0\u6b64\uff0c\u5982\u4f55\u4f5c\u597d\u7a3d\u6838\u5c08\u6848\u96c6\u7ba1\u7406(audit program management)\u662f\u7a3d\u6838\u55ae\u4f4d\u7684\u91cd\u982d\u6232\u3002\u7576\u7136\uff0c\u5c0f\u7684\u7d44\u7e54\u4e00\u5e74\u53ef\u80fd\u53ea\u6709\u9032\u884c\u4e00\u9805\u3001\u4e00\u6b21\u7684\u7a3d\u6838\u5c08\u6848\uff0c\u5b83\u7684audit program\u5c31\u7b49\u65bcaudit project\u3002\u6bcf\u4e00\u6b21\u7684\u7a3d\u6838\u5c08\u6848\u90fd\u5fc5\u9808\u4f5c\u597d\u61c9\u8a72\u6709\u7684\u7a3d\u6838\u8a08\u756b(audit plan)\uff0c\u8a73\u5217\u8a72\u6b21\u7a3d\u6838\u7684\u76ee\u6a19\u3001\u7bc4\u570d\u3001\u6e96\u5247\u3001\u5730\u9ede\u3001\u65b9\u6cd5\u3001\u89d2\u8272\u8207\u8077\u638c\u3001\u6240\u9700\u7684\u8cc7\u6e90\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u5148\u4e86\u89e3\u53d7\u7a3d\u65b9\u5834\u5730\u3001\u8a2d\u65bd\u8207\u6d41\u7a0b\u7b49\u8b70\u984c\u3002\u53e6\u5916\uff0c\u5728\u7a3d\u6838\u8a08\u756b\u4e2d\u4ea6\u53ef\u8f09\u660e\u7a3d\u6838\u5831\u544a\u9664\u4e86\u7b26\u5408\u53ca\u4e0d\u7b26\u5408\u4e8b\u9805\u5916\uff0c\u4ea6\u9700\u63d0\u4f9b\u5efa\u8b70\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"aafe\">\u7a3d\u6838\u59d4\u54e1\u6703\u8207\u7a3d\u6838\u6307\u5c0e\u59d4\u54e1\u6703<\/h1>\n\n\n\n<p id=\"62e4\">\u6b64\u5916\uff0c\u91cd\u5927\u7684\u5c08\u6848\u4ea6\u53ef\u4ee5\u6210\u7acb\u5c08\u6848\u6307\u5c0e\u59d4\u54e1\u6703(project steering committee)\u4f86\u6307\u5c0e\u5c08\u6848\u7684\u9032\u884c\uff0c\u4ee5\u63d0\u4f9b\u65b9\u5411\u3001\u6c7a\u7b56\u53ca\u76e3\u7763\u3002\u7a3d\u6838\u5c08\u6848\u7684\u6307\u5c0e\u59d4\u54e1\u6703\u5247\u7a31\u70ba\u7a3d\u6838\u6307\u5c0e\u59d4\u54e1\u6703(audit steering committee)\u3002\u6709\u5225\u65bc\u8463\u4e8b\u6703\u5e38\u8a2d\u4e4b\u7a3d\u6838\u59d4\u54e1\u6703\uff0c\u7a3d\u6838\u6307\u5c0e\u59d4\u54e1\u6703\u662f\u5c08\u6848\u5c64\u7d1a\u3001\u8996\u9700\u8981\u6210\u7acb\u7684\u975e\u5e38\u8a2d\u6027\u59d4\u54e1\u6703\u3002\u4ee5\u4e0b\u70ba\u4e8c\u500b\u7a3d\u6838\u6307\u5c0e\u59d4\u54e1\u6703\u7684\u4f8b\u5b50\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cThe&nbsp;<strong>Audit Committee<\/strong>&nbsp;has on numerous occasions highlighted these matters in our meetings as well as in internal&nbsp;<strong>audit steering committee<\/strong>&nbsp;meetings.\u201d (<a href=\"https:\/\/documentportal.george.gov.za\/storage\/twentysixteen-archived-annual-reports\/July2020\/5KiszNMKuZ8R2X6XcVy2.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">George Municipality<\/a>)<\/li>\n\n\n\n<li>\u201cThe Audit Steering Committee continued to meet&nbsp;<strong>on a needs basis<\/strong>&nbsp;during the period in an endeavour to facilitate the audit process effectively. These meetings have addressed such matters as audit planning, coordination and related processes.\u201d (<a href=\"https:\/\/apps.who.int\/gb\/ebwha\/pdf_files\/WHA54\/ea5421.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">WHO<\/a>)<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"df17\">\u7a3d\u6838\u7684\u5be6\u65bd<\/h1>\n\n\n\n<p id=\"96b3\">\u5be6\u969b\u7a3d\u6838\u7684\u9032\u884c\u901a\u5e38\u662f\u7a3d\u6838\u5718\u968a(audit team)\u5f9e\u773e\u591a\u7684\u8cc7\u8a0a\u4f86\u6e90(sources of information)\u9032\u884c\u62bd\u6a23(sampling)\u4ee5\u53d6\u5f97\u7a3d\u6838\u6240\u9700\u7684\u8b49\u64da(audit evidence)\uff0c\u5c07\u5176\u8207\u7a3d\u6838\u6e96\u5247(audit criteria)\u9032\u884c\u6bd4\u5c0d\u5f8c\u7522\u51fa\u7b26\u5408(conformity)\u6216\u4e0d\u7b26\u5408(nonconformity)\u7684\u7a3d\u6838\u767c\u73fe(audit finding)\uff0c\u6700\u5f8c\u518d\u6839\u64da\u7a3d\u6838\u767c\u73fe\u8207\u8003\u91cf\u7a3d\u6838\u76ee\u6a19(audit objectives)\u5f8c\u4f5c\u51fa\u7a3d\u6838\u7d50\u8ad6(audit conclusion)\u8207\u7522\u51fa\u7a3d\u6838\u5831\u544a\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"a6a0\">WUSON\u7684\u5b89\u5168\u8a55\u9451\u8207\u7a3d\u6838<\/h1>\n\n\n\n<p id=\"96a9\">WUSON\u8ab2\u7a0b\u8ac7\u7684\u7a3d\u6838\u4e3b\u8981\u662f\u5b89\u5168\u63a7\u5236\u63aa\u65bd\u7684\u7a3d\u6838\uff0c\u7c21\u7a31\u5b89\u5168\u7a3d\u6838\uff1b\u6211\u5011\u628a\u5b89\u5168\u7a3d\u6838\u8996\u70ba\u4e00\u7a2e\u5b89\u5168\u8a55\u9451(security assessment)\uff0c\u4e26\u628a\u5b89\u5168\u8a55\u9451\u5b9a\u7fa9\u5982\u4e0b\uff1a<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p id=\"9da8\">\u5b89\u5168\u8a55\u9451\u662f\u4e00\u500b\u900f\u904e\u67e5\u9a57(examination)\u3001\u8a2a\u8ac7(interviewing)\u3001\u6e2c\u8a66(testing)\u7b49\u65b9\u6cd5\uff0c\u4f86\u78ba\u4fdd\u5b89\u5168\u63a7\u5236\u63aa\u65bd(security control)\u4e4b\u7b26\u5408\u6027(compliance)\u8207\u6709\u6548\u6027(effectiveness)\uff0c\u4e26\u4e14\u7522\u51fa\u5831\u544a\u4ee5\u4f5c\u70ba\u6539\u5584(kaizen)\u4f9d\u64da\u7684\u904e\u7a0b\u3002<\/p>\n<\/blockquote>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"6bdd\">ISO 29011<\/h1>\n\n\n\n<p id=\"8461\">\u6700\u5f8c\uff0c\u9644\u4e0aISO 29011:2018, Guidelines for auditing management systems, \u7684\u5b9a\u7fa9\u4f9b\u5927\u5bb6\u53c3\u8003\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Audit<br>systematic, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled<\/li>\n\n\n\n<li>Audit criteria<br>set of requirements used as a reference against which objective evidence is compared<\/li>\n\n\n\n<li>Objective evidence<br>data supporting the existence or verity of something<\/li>\n\n\n\n<li>Audit evidence<br>records, statements of fact or other information, which are relevant to the audit criteria and verifiable<\/li>\n\n\n\n<li>Audit findings<br>results of the evaluation of the collected audit evidence (3.9) against audit criteria<\/li>\n\n\n\n<li>Audit conclusion<br>outcome of an audit, after consideration of the audit objectives and all audit findings<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"f5f9\">References<\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.linkedin.com\/pulse\/assurance-vs-audit-vilius-benetis\/\" rel=\"noreferrer noopener\" target=\"_blank\">Assurance vs Audit<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/Ground_expression\" rel=\"noreferrer noopener\" target=\"_blank\">Ground expression<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.comm.pitt.edu\/argument-claims-reasons-evidence\" rel=\"noreferrer noopener\" target=\"_blank\">Argument: Claims, Reasons, Evidence<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.suismanshapiro.com\/blog\/2024\/03\/what-do-you-mean-by-legal-grounds-in-the-context-of-divorce\/\" rel=\"noreferrer noopener\" target=\"_blank\">What do you mean by \u201clegal grounds\u201d in the context of divorce?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0400068\" rel=\"noreferrer noopener\" target=\"_blank\">\u6703\u8a08\u5e2b\u53d7\u8a17\u67e5\u6838\u7c3d\u8b49\u8ca1\u52d9\u5831\u8868\u898f\u5247<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/documentportal.george.gov.za\/storage\/twentysixteen-archived-annual-reports\/July2020\/5KiszNMKuZ8R2X6XcVy2.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">REPORT OF THE AUDIT AND PERFORMANCE AUDIT COMMITTEE OF GEORGE MUNICIPALITY FOR THE FINANCIAL YEAR ENDED 30 JUNE 2017<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/apps.who.int\/gb\/ebwha\/pdf_files\/WHA54\/ea5421.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">WHO Unaudited interim financial report for the year 2000<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.oag-bvg.gc.ca\/internet\/methodology\/performance-audit\/manual\/7040.shtm\" rel=\"noreferrer noopener\" target=\"_blank\">7040 Audit Conclusion<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/research\/standards\/auditattest\/downloadabledocuments\/au-00150.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">AU Section 150 Generally Accepted Auditing Standards<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u8cc7\u6599\u4f86\u6e90\uff1ahttps:\/\/medium.com\/the-effective-cissp\/%E7%A8%BD%E6%A0%B8-audit-%E5%9F%BA%E6%9C%AC%E6%A6%82%E5%BF%B5-315c937c0824<\/p>\n\n\n\n<p>PS:\u6b64\u6587\u7ae0\u7d93\u7531\u4f5c\u8005\u540c\u610f\u8f49\u8f09\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7a3d\u6838\u8207\u4fdd\u8b49 (Audit and Assurance) \u7a3d\u6838(audit)\u53c8\u7a31\u70ba\u5be9\u8a08\uff0c\u662f\u4e00\u500b\u80fd\u63d0\u4f9b\u4fdd\u8b49(ass [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-4177","post","type-post","status-publish","format-standard","hentry","category-cissp-wentzwu","category-d1"],"_links":{"self":[{"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/4177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4177"}],"version-history":[{"count":1,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/4177\/revisions"}],"predecessor-version":[{"id":4178,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/4177\/revisions\/4178"}],"wp:attachment":[{"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/choson.lifenet.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}