24 下列何者非屬查核報告中納入強調事項段之事項？
(A)受查客戶於合併財務報表之查核報告日已出具個體財務報表之查核報告
(B)於財務報導日前發生之重大火災事項
(C)呆滯存貨評估之說明
(D)於查核報告日前判決確定之重大訴訟事項

25 下列有關作業審計之敘述，何者正確？ (A)作業審計報告必須提供外部人士（如股東、債權人）作為決策參考 (B)作業審計所蒐集之證據，應作成工作底稿，以佐證其結論或建議 (C)作業審計涉及企業營運之評估，只能交由內部稽核部門執行，不宜委託外界專家 (D)內部稽核人員依專業判斷決定作業審計的目標，並進而規劃及執行作業審計工作

1 In accordance with the R.O.C. Patent Act, its enforcement rules and related regulations, the patent agent may take any action within the extent of power conferred upon, however, certain actions shall not be taken without being special empowerment. Which of the following action does not require special authorization by the patent applicant/owner? (A) Abandoning a patent right. (B) Withdrawing a request for post-grant amendment. (C) Apply for patent term extension. (D) Withdrawing a divisional patent application.

2 When conducting invalidation proceedings, the TIPO may, by ex officio, examine the reason and evidence not provided by the requester of invalidation action but within the scope of the invalidation statement, and notify the patentee to respond within a specified time period. Ex officio means: (A) By someone’s request (B) By its own authority (C) Take all necessary actions (D) Form a special group

3 According to the Intellectual Property Case Adjudication Act, which of the following statements regarding confidentiality preservation order is incorrect? (A) A confidentiality preservation order shall become effective upon being served on the person subject thereto. (B) No appeal may be taken if a motion or request for a confidentiality preservation order is denied by the court. (C) The person subject to a confidentiality preservation order shall not use the trade secrets for purposes other than those related to the case, nor shall it disclose said trade secrets to those not subject to the order. (D) A confidentiality preservation order shall become invalid when the ruling revoking such order becomes conclusive.

4 In Taiwan, the applicant whose invention involves green technologies may request AEP (Accelerated Examination Program) to ascertain its patentability at the earliest. In the above sentence, “ascertain” means: (A) Find out (B) Seclude (C) Expedite (D) Exclude

5 Which of the following transitional phrases in patent application excludes any element, step, or ingredient not specified in the claim? (A) Consisting of (B) Characterized by (C) Comprising (D) Including

6 Article 70 of the Intellectual Property Case Adjudication Act states that in an administrative action concerning revocation of a patent right, the Intellectual Property and Commercial Court shall take into account any new evidence submitted on the same grounds for the revocation prior to the end of the oral argument, and the competent intellectual property authority shall provide written briefs in response to the new evidence in the preceding paragraph, indicating whether arguments provided by the opposing party concerning such new evidence have merit. “Merit” in the above article means: (A) Economic value (B) Legal significance (C) Matrimonial relationship (D) Unrebuttable evidence

7 Which of the following WIPO administrative treaties regulates the international classification for industrial designs? (A) Locarno Agreement (B) Nice Agreement (C) Strasbourg Agreement (D) Vienna Agreement

8 To provide patent applicants with more comprehensive and flexible options for utilizing invention and design patents, thereby supporting enterprises in patent portfolio management and commercialization, starting January 1, 2025, the Taiwan Intellectual Property Office implemented the “Directions for Deferral of Substantive Examination of Invention and Design Patent Applications”. Deferral means： (A) Postponed (B) Speed up (C) Simplify (D) Different

9 According to the R.O.C. Patent Act, which of the following statements regarding patent invalidation action is incorrect? (A) Where a patent contains more than one claim, an invalidation action may be filed against parts of the claims. (B) An invalidation statement shall not be modified or narrowed after filing. (C) Where there are multiple invalidation actions filed against the same patent, the Taiwan Intellectual Property Office, when necessary, may consolidate the invalidation proceedings of the said actions. (D) Where an invention patent is revoked finally and bindingly, the effect of patent right shall be deemed non-existent ab initio.

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