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INTELLECTUAL PROPERTY RIGHTS AS AN OBJECT OF AUDIT
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.1, No. 93)Publication Date: 2025-01-31
Authors : Sydorenko Serhii;
Page : 79-84
Keywords : audit; objects of intellectual property rights; audit of intellectual property rights; audit activities; audit services; valuation; intangible assets; object of audit;
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Abstract
In modern conditions of knowledge economy development intellectual property becomes one of the key assets of enterprises, organizations, national economies. Intellectual property right refers to intangible assets, it has no physical form, but may have significant economic value. In the context of globalization, there is a need to study intellectual property right as an object of audit.
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Last modified: 2025-08-26 20:25:17