PECULIARITIES OF ORGANIZING AN AUDIT OF INTANGIBLE ASSETS AT AN ENTERPRISE

Introduction. In the context of market globalization and rapid development of information technologies, the role of intangible assets is growing significantly, as they provide companies with the ability to adapt to new conditions, expand sales markets and develop innovative products. Due to the lack of tangible form of such assets and certain contradictions in the recognition of expenses for their creation, there may be problems in the process of accounting for such assets. In order to eliminate and prevent errors in this area of accounting, it is necessary to ensure a high-quality audit of intangible assets at the enterprise. Objective. The purpose of this work is to study the theoretical and organizational aspects of the audit of intangible assets and to clarify its role in Ukrainian enterprises. The research materials are: 1) regulatory and legal support for the accounting of intangible assets; 2) works of domestic scientists conducting their scientific and practical research in the field of organization of accounting and audit of intangible assets. In the course of the study, the following scientific methods were used: comparative analysis, analysis of legislation, synthesis and generalization of information. Results of the study. The study found that the audit of intangible assets is a complex process that requires the auditor to have in-depth knowledge of both accounting standards and the specifics of intangible assets. A thorough audit can ensure the reliability of the company's financial statements and identify potential risks associated with the accounting of intangible assets. Given the difficulties encountered in the audit of intangible assets, the author substantiates the expediency of introducing an internal control test of operations into the audit process, which will provide primary information about the accounting object, which should be taken into account when determining the stages, plan and program of the audit. A working document for the validation of financial statements in respect of intangible assets has been developed, which includes an arithmetic check, reconciliation of the tabular notes with the financial statements and the auditor's general conclusion on the results obtained during the audit. The use of a working document will allow to take into account the specifics of the company's activities and optimize the presentation of data based on the results of the audit. Prospects. Further research in this area may be aimed at developing new tools and techniques for a more accurate and efficient valuation of intangible assets. Studying the impact of changes in the regulatory environment, as well as trends in the development of the digital economy on the practice of auditing intangible assets, may make it possible to improve audit methods and contribute to the transparency of financial statements.