Kozmenkova S.V.Doctor of Economic sciences, professor of department "Accounting, Economic analysis and Audit", N.Novgorod State University named after N.I.Lobachevski skozmenkova@yandex.ru
In the article the order of applying IFRS 38 "Intangible assets" by audit of individual finance reporting and consolidated financial reporting is researched. The composition of selection achievements non exclusive rights objects of audit is substantiated. The order of audit planning, the program of selection achievements non exclusive rights audit, the composition of auditor's working documents by collecting audit proofs is proposed, the forms of some working documents are presented.
Keywords: audit, finance reporting, consolidated reporting, individual reporting, immaterial assets, selection achievement, non exclusive using rights, documentation, planning
