ПЛАНУВАННЯ ТА ЕТАПИ АУДИТУ НЕМАТЕРІАЛЬНИХ АКТИВІВ ПІДПРИЄМСТВА

Abstract

The article has examined the essence of the definition of «planning» and «audit planning». The place and importance of planning in the audit process are considered: from the standpoint of ISA and the approaches of domestic scientists, as well as in the context of the audit of intangible assets. The key requirements of ISA 300 «Planning an Audit of Financial Statements» and the possibility of their application in the audit of intangible assets are analyzed. Scientific approaches to determining the stages of audit of intangible assets are studied. As a result of the study, the stages of audit of intangible assets were identified through the projection of the general stages of the audit: preparative, intermediate, physical inspection, audit of financial statement line items, final. It is proposed to consider the audit of intangible assets from two positions: the audit of financial statements and the audit of sustainable development. Emphasis on the importance of the transition to a sustainable development audit, which also includes confirmation of non-financial indicators, is placed. The algorithm of planning the audit of intangible assets in the conditions of sustainable development is determined. The difference between the purpose and objectives of the audit of intangible assets in terms of traditional audit and audit in terms of sustainable development is demonstrated. It is proved that the accents in the development of the audit strategy and detailed plan will depend on the chosen goals and objectives. The main objects of control in the audit of intangible assets are identified. The importance of legal issues (especially protection of intellectual property rights) in the audit of intangible assets and the need for staff with appropriate qualifications is underscored. The audit strategy and plan are considered as elements of documentary evidence of the audit. Factors that slow down the implementation of the audit of sustainable development are identified. The relevance of the concept of «intangible asset audit program» is considered. It is proven that a detailed audit plan for intangible assets should take into account specific procedures, taking into account the nature of intangible assets. At the same time, formalism in drawing up a plan is unacceptable. The consistent list of audit procedures for formation of strategy and plan of audit of intangible assets in the conditions of sustainable development is outlined. It is proved that audit in the conditions of sustainable development expands the list of procedures.