The features of intangible assets audit: analytical procedures and inspection

Liliia Oleksandrivna Tarasenko


Increasingly, information, which is recorded on the reports, requires independent appraisal for user getting certainty about the financial position of enterprise. To provide such confirmation, the independent audit is a necessary procedure. Due to the fact, that level of intangible assets is all the time increasing, special attention should be paid to methods, which are used during the external review of specific objects. The article deals with the analysis of the existing problems of independent audit of intangible assets. This audit aims to work out the ways for its improvement taking into account the specific character of the mentioned object.

It has been grounded the necessity of audit systematic approach particular the analytical procedures to enhance objectivity in formulating the auditor's report. The mistakes of accounting have been identified during the research. They are considered as a base for developing proposals referring to the audit process.


intangible resources; intangible assets audit; audit improvement; audit procedures; analytical procedures; inspection; accounting of intangible assets; auditor knowledge improvement

Full Text:



The Verkhovna Rada of Ukraine. (1993). The law of Ukraine "On auditing activity". Retrieved from:

International Federation of Accountants. (2015). Handbook of international quality control, auditing review, other assurance, and related services pronouncements. Kyiv: IFAC and Audit Chamber of Ukraine.

Paltsun, I., Tohtarova, N. (2012). Metodolohichnyy pidkhid do audytu informatsiyi pro nematerial'ni aktyvyv mezhakhmizhnarodnykh kontseptsiy otsinky efektyvnosti systemy vnutrishn'oho kontrolyu. Retrieved from:

Skorba, O. (2015). Ponyattya audytu efektyvnosti vykorystannya nematerial'nykh aktyviv. Sumy: Yaroslavna.

Sheremet, A. D. & Nagashev, E. V. (2008). Metodika finansovogo analiza dejatel'nosti kommercheskoj organizacii. Moscow: INFRA-M.


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c) 2017


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023