Intellectual capital audit methodology

UDC 657.1

Authors

Bulyga R.P., Galaktionova E.A.

Abstract

The article studies the concept of audit of intellectual capital, its advantages, evaluates the development and specificity of its methodology. The necessity of taking into account the factors of formation of the value of intellectual capital, the sphere of labor activity and the industry of the company under study is considered.

Keywords

audit, intellectual capital, intangible asset, reporting, methodology.