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

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

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)

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)

8 Under Article 28 of the Agreement on Trade-Related Aspects of Intellectual Property Rights, which of the following statements about conferred patent right is correct? (A)A patent should confer on its owner to prevent third parties not having the owner’s consent from the acts of: making, using, offering for sale, selling, or importing for these purposes that process at least the product obtained directly by that process where the subject matter of a patent is a process. (B)A patent should confer on its owner to stop third parties not obtaining the owner’s consent from the act of using the product, and from the acts of: using, offering for sale, selling, or importing for these products where the subject matter of a patent is a product. (C)Patent owners should have the right to assign, or transfer by succession, the patent and to conclude licensing contracts. (D)Patent owners should not conclude licensing contracts.