24 The right would be conferred on a patentee of a new pharmaceutical product patent as in the following situations:
(A) An exclusive right to prevent others from exploiting the invention.
(B) An exclusive right to exploit the invention by himself or herself.
(C) The right to market new pharmaceutical product.
(D) The right to sell a product to a third party.

20 Choose the best description with respect to an inventor: (A) An inventor can be a nature person, a company or a legal entity of another type. (B) A researcher only executing results testing can be deemed to be an inventor, because the testing requires some special skill and experience. (C) All joint inventors have to make an equal contribution to an invention. (D) An inventor is a person who has made substantial contribution to the technical features of patent claims.

21 In accordance with the Patent Act, the patent approval decision was made on Dec. 2, 2015 and served on applicant on Dec. 20, 2015. What is the deadline for the payment of patent certificate fee and the first-year patent annuity? (A) Mar. 2, 2016 (B) Mar. 20, 2016 (C) Sep. 2, 2016 (D) Sep. 20, 2016

22 In accordance with Article 37 of Intellectual Property Case Adjudication Rules, which is not a major factor to be considered if the court decides to grant a preliminary injunction? (A) Whether there is a likelihood of success on the merits of the case. (B) Whether there will be irreparable harm to the petitioner. (C) The impact on public interest. (D) Whether the plaintiff posts a bond to cover the defendant’s damage.

23 In accordance with Articles 62 and 63 of the Patent Act, which is the correct statement with respect to exclusive and non-exclusive license? (A) The exclusive licensee cannot exclude the patentee from exploiting the patented invention within the scope of the license. (B) An exclusive licensee can sue infringers in its own name within the scope of the license. (C) Registration of the license with the Taiwan Intellectual Property Office is a requirement for exclusive licensee to bring an infringing suit. (D) A nonexclusive license grants a right to licensee to sublicense third parties.

25 If a patent attorney deceives her client when she handles a patent case, which of the following disciplinary actions is not permitted upon her. (A) An expulsion. (B) A reprimand. (C) Suspension of the right to practice for a period of three years. (D) Suspension of the right to practice for a period of one year.

1 會計師事務所人員查核歷史性財務資訊時，應對其查核之案件執行適當之品質管制流程。 下列何者應對所承辦查核案件之整體品質負責？ (A)會計師事務所品質管制部門 (B)會計師事務所之執行長 (C)查核案件之主辦會計師 (D)查核案件之查核團隊

2 於查核過程中最早應考量重大性的時間點為何？ (A)於查核規劃時 (B)開始執行證實測試時 (C)決定要執行控制測試時 (D)形成查核意見時

3 依審計準則公報第54號「集團財務報表查核之特別考量」之規定，集團查核團隊應及時與組 成個體查核人員溝通其要求。該溝通之事項不包括下列何者？ (A)在組成個體查核人員瞭解集團查核團隊將採用其工作之情況下，要求組成個體查核人員確 認將與集團查核團隊配合 (B)與集團查核攸關之會計師職業道德規範，特別是獨立性規範 (C)集團管理階層編製之關係人名單，以及集團查核團隊已知之其他關係人 (D)所辨認因舞弊或錯誤而導致組成個體財務報表重大不實表達之顯著風險

4 查核人員於查核財務報表時，對存貨查核應取得足夠及適切證據時之考量，下列敘述何者錯誤？ (A)受查者採永續盤存制，對存貨變動內部控制之設計及執行有效，受查者非於財務報導期間 結束日執行存貨盤點，就查核目的而言應屬適當 (B)若非於財務報導期間結束日執行存貨盤點，查核人員應執行盤點日與財務報導期間結束日 間存貨變動是否適當紀錄之查核 (C)由第三方保管之存貨對財務報表係屬重大時，應由查核人員執行存貨盤點，不能採用向第 三方函證程序取得查核證據 (D)因為新冠肺炎疫情影響，查核人員參與海外子公司存貨盤點實務上不可行，可以執行替代 查核程序以取得存貨存在及狀況之證據，例如檢查存貨之後續銷售文件或存貨之進貨文件等

5 查核人員溝通內部控制缺失時，下列敘述何者錯誤？ (A)管理階層未能改正先前已溝通之其他缺失，可能構成一項顯著缺失而須與治理單位溝通 (B)如內部稽核人員曾與管理階層溝通內部控制其他缺失，則查核人員無須重複溝通 (C)如查核人員已就其發現與管理階層討論攸關事實與情況，則可視為已與管理階層口頭溝通 內部控制其他缺失 (D)對內部控制顯著缺失採行改正行動之成本與效益評估，係屬查核人員之責任