Moscow, Russian Federation
This article discusses conceptual approaches to the concept of intellectual capital audit , as well as practical aspects of the implementation test of intangible assets and other intangible factors of the organization. The article continues a series of publications on the results of the study « The audit business. Problems and Practice Development « (see number 11 for 2013 , № 8 for 2013 , № 3 , 2012).
audit, stages of the audit, intellectual capital, intangible assets, account, statements, methods
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