1 Paragraph 3, Article 26 of the Paris Convention states: “Denunciation shall take effect one year after the day on which the Director General has received the notification. ” In the above paragraph, “Denunciation” means:
(A)Enter into force Prolong
(B)
(C)Subject to approval Withdrawal from
(D)

複選題  20 依審計準則公報第 59 號「修正式查核意見」及第 61 號「繼續經營」之規定，下列敘述何者錯誤？ (A)當所查核之財務報表因查核範圍受限制而無法取得足夠及適切之查核證據，但其影響為重大且廣 泛，會計師應出具否定意見 (B)當所查核之財務報表查核人員已取得足夠及適切之查核證據，採用繼續經營會計基礎係屬適當但 存在重大不確定性，若財務報表已作適當揭露，則會計師應出具無保留意見附加繼續經營有關之 重大不確定性段 (C)如果受查者已採用繼續經營會計基礎編製財務報表，而會計師已取得足夠及適切之查核證據，判 斷受查者採用繼續經營會計基礎編製財務報表非屬適當時，則應出具無法表示意見 (D)會計人員已取得足夠及適切之查核證據，判斷受查者採用繼續經營會計基礎編製財務報表係屬適 當，但導致繼續經營之能力可能產生重大疑慮之事項或情況仍存有重大不確定性時，如果財務報 表未作適當揭露而會計師認為該揭露之遺漏對財務報表之影響雖屬重大但並非廣泛，則應出具保 留意見 (E)會計師判斷受查者採用繼續經營會計基礎編製財務報表非屬適當時，而若受查者已採用清算會計 基礎編製財務報表，則應出具否定意見

複選題21 若受查者採用線上即時作業系統（online real-time system），下列有關該系統之敘述那些正確？ (A)相對於批次作業系統（batch system），使用批次控制的機會較少 (B)查核人員較可能使用測試資料（test data）法測試其內部控制的效果 (C)查核人員較可能使用整體測試設施（integrated test facility）法測試其內部控制的效果 (D)查核人員較可能使用平行模擬（parallel simulation）法測試其內部控制的效果 (E)查核人員較可能使用嵌入查核模組（embedded audit module）法測試其內部控制的效果

複選題22 下列有關重大性之敘述何者正確？ (A)某一事項對財務報表使用者而言是否屬重大之判斷，係以特定使用者對財務資訊之需求為考量依據 (B)金額低於所設定重大性之未更正不實表達，因金額微小查核人員均評估為不重大 (C)查核人員於本期查核過程中獲悉之資訊，導致重大性與查核規劃初始決定者有所不同時，應於次 期修正財務報表整體重大性 (D)受查者之股權結構及籌資方式可能影響決定財務報表整體重大性之基準 (E)若受查者當期發生繼續營業單位稅前淨利異常之情況，查核人員可能根據常態化過去繼續營業單 位稅前淨利決定財務報表整體重大性

複選題23 我國審計準則公報第 1 號「一般公認審計準則總綱」中，一般準則規定： (A)查核工作應由具備專門學識經驗及訓練者為之 (B)執行查核工作應盡專業上應有之注意 (C)若有助理人員，應善加督導 (D)承辦查核案件應設置工作底稿 (E)撰寫報告時，應秉持超然獨立之精神

2 In patent practice, the initials “NPE” usually stand for: (A)Non-patentee entity Non (B) -practicing entity (C)Non-performance entry Non (D) -paternity event

3 “Company A hereby convents not to sue Company B under patent listed in Exhibit A for infringement base upon any act by Company B of manufacture, use, sale, offer for sale, or import that occurs after the effective date of this Patent License Agreement.” In the above paragraph, “convents not to sue” is similar to: (A)Accession agreement Conversion (B) agreement (C)Non-compete agreement Non (D) -assertion agreement

4 The International Patent Classification, commonly referred to as the IPC, is a ＿＿＿＿＿＿system in which the whole area of technology is divided into a range of sections, classes, subclasses and groups. There are eight sections that are broken down into classes and subclasses. Choose the one that best completes the above sentence: (A)analogical domical (B) hierarchical (C) vortical (D)

5 According to Intellectual Property Case Adjudication Act: “An applicant seeking an injunction maintaining the temporary status quo shall provide a preliminary showing proving it is necessary to prevent material harm or imminent danger or other similar circumstances with regard to the legal relation in dispute.” In the above paragraph, “status quo” means: (A)The coming danger The abnormal circumstances (B) (C)The lucrative condition The current (D) situation

6 Many countries have patent systems that are similar to “utility model”, sometimes using different names. Which of the following is conceptually similar to utility model? (A)Innovation patent (B)Plant patent Pretty patent (C) Utility patent (D)

7 Article 64 (1) of Patent Cooperation Treaty states: “(a) Any State may declare that it shall not be bound by the provisions of Chapter II. (b) States making a declaration under subparagraph (a) shall not be bound by the provisions of Chapter II and the corresponding provisions of the Regulations.” The best heading for the above article should be: (A)Amendments Declarations (B) Revisions (C) Reservations (D)