Improvement of accounting and audit of intellectual property

Davletov I. Rakhimberganovich¹, Dusmuratov R. Davlatbayevich²

¹Department of Accounting, Tashkent State university of economics, Tashkent, Uzbekistan

²Department of Economic analyses and audit Tashkent State university of economics, Tashkent, Uzbekistan

Emails: i.davletov@tsue.uz; r.dusmuratov@tsue.uz

Abstract

The article explores the possibilities of using methods for analyzing the effectiveness of the use of intellectual property objects in the course of an audit. The article formulates proposals on the use of methods for analyzing the effectiveness of the use of intellectual property objects at the stages of the audit. An exemplary form of an intellectual property audit program using analytical operations is also proposed. The proposed approach to the implementation of a comprehensive analysis of the effectiveness of the use of intellectual property objects during the audit makes a certain contribution to the development of the audit methodology.

Keywords: Intellectual property; economic analysis; audit; efficiency; analytical procedures; auditing; audit program; performance indicators