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American Journal of Business and Operations Research
Volume 9 , Issue 2, PP: 22-30 , 2023 | Cite this article as | XML | Html |PDF

Title

Improvement of accounting and audit of intellectual property

  Davletov I. Rakhimberganovich 1 * ,   Dusmuratov R. Davlatbayevich 2

1  Department of Accounting, Tashkent State university of economics, Tashkent, Uzbekistan
    (i.davletov@tsue.uz)

2  Department of Economic analyses and audit Tashkent State university of economics, Tashkent, Uzbekistan
    (r.dusmuratov@tsue.uz)


Doi   :   https://doi.org/10.54216/AJBOR.090203

Received: September 06, 2022 Accepted: January 19, 2023

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 

References :

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Cite this Article as :
Style #
MLA Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich. "Improvement of accounting and audit of intellectual property." American Journal of Business and Operations Research, Vol. 9, No. 2, 2023 ,PP. 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)
APA Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich. (2023). Improvement of accounting and audit of intellectual property. Journal of American Journal of Business and Operations Research, 9 ( 2 ), 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)
Chicago Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich. "Improvement of accounting and audit of intellectual property." Journal of American Journal of Business and Operations Research, 9 no. 2 (2023): 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)
Harvard Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich. (2023). Improvement of accounting and audit of intellectual property. Journal of American Journal of Business and Operations Research, 9 ( 2 ), 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)
Vancouver Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich. Improvement of accounting and audit of intellectual property. Journal of American Journal of Business and Operations Research, (2023); 9 ( 2 ): 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)
IEEE Davletov I. Rakhimberganovich, Dusmuratov R. Davlatbayevich, Improvement of accounting and audit of intellectual property, Journal of American Journal of Business and Operations Research, Vol. 9 , No. 2 , (2023) : 22-30 (Doi   :  https://doi.org/10.54216/AJBOR.090203)