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International Accounting
 

Audit intangible assets

Vol. 16, Iss. 42, NOVEMBER 2013

Available online: 21 November 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Prokopjeva U.V. Senior Lecturer of the Department of Accounting and Finance, the Chelyabinsk State University
prokopeva.u.v@mail.ru

In the article the methodical aspects of carrying out an audit inspection of intangible assets are considered, the debatable questions of implementation of analytical procedures in the course of an audit inspection of intangible assets are considered, the option of implementation of the complex analysis of efficiency of use of intangible assets in the course of an audit inspection is offered.

Keywords: intangible assets, auditing, analytical procedures, complex economic analysis

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

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