Home  Journals  International Accounting  21(219) - 2012 June

Methodical approaches to auditor check of the rights of non-exclusive using on selection achievements

Available online: 30 May 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

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

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive