ОПЫТ США В ПРОВЕДЕНИИ АУДИТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ
Ключевые слова:
аудит нематериальных активов, международные стандарты, американские стандарты аудита, Закон США об аудите, аудиторское заключениеАннотация
В данной научной статье представлен опыт проведения аудита нематериальных активов США, в котором описаны нормативно-правовые основы проведения аудита нематериальных активов, этапы и проблемы организации аудита нематериальных активов.
Библиографические ссылки
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https://www.gao.gov/about/what-gao-does/audit-role
