22 查核人員透過查詢函直接與受查者之外部法律顧問溝通，下列何者為最不可能被告知之事項？
(A)有關保證之資訊
(B)所知悉之訴訟與索賠
(C)對訴訟與索賠結果之評估
(D)對訴訟與索賠所產生財務影響（包括訴訟成本）之估計

23 執行電腦輔助查核技術（computer-assisted audit techniques, CAAT）時，下列何者可在受查者操作人員於處理真實交易時，同時以虛擬交易測試相關內部控制作業的有效性？ (A)測試資料法（test data） (B)平行模擬（parallel simulation） (C)整體測試設施（integrated test facility） (D)人工智慧（artificial intelligence）中的專家系統（expert system）

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

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