Steadily increasing the role of intangible assets formation of the financial reputation and positive results of its activities. However, the term «intangible» implies «intangible». Naturally, the question arises of how they organize their audit? The article formulates the objectives of the audit intangible assets, specifies audit plan and program, and also decrypted separate audit procedures
intangible assets, audit intangible assets, audit plan, audit program, audit procedures
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