Improvement of accounting and audit of intellectual property

Davletov I.; Dusmuratov R.

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

Full Length Article

Volume 9 • Issue 2 • PP: 22-30 • 2023

Improvement of accounting and audit of intellectual property

Davletov I. Rakhimberganovich ^1*

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,

Dusmuratov R. Davlatbayevich ²

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

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

* Corresponding Author.

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

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

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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

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Rakhimberganovich, Davletov I., Davlatbayevich, Dusmuratov R.. "Improvement of accounting and audit of intellectual property." American Journal of Business and Operations Research, vol. Volume 9, no. Issue 2, 2023, pp. 22-30. DOI: https://doi.org/10.54216/AJBOR.090203

Rakhimberganovich, D., Davlatbayevich, D. (2023). Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research, Volume 9(Issue 2), 22-30. DOI: https://doi.org/10.54216/AJBOR.090203

Rakhimberganovich, Davletov I., Davlatbayevich, Dusmuratov R.. "Improvement of accounting and audit of intellectual property." American Journal of Business and Operations Research Volume 9, no. Issue 2 (2023): 22-30. DOI: https://doi.org/10.54216/AJBOR.090203

Rakhimberganovich, D., Davlatbayevich, D. (2023) 'Improvement of accounting and audit of intellectual property', American Journal of Business and Operations Research, Volume 9(Issue 2), pp. 22-30. DOI: https://doi.org/10.54216/AJBOR.090203

Rakhimberganovich D, Davlatbayevich D. Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research. 2023;Volume 9(Issue 2):22-30. DOI: https://doi.org/10.54216/AJBOR.090203

D. Rakhimberganovich, D. Davlatbayevich, "Improvement of accounting and audit of intellectual property," American Journal of Business and Operations Research, vol. Volume 9, no. Issue 2, pp. 22-30, 2023. DOI: https://doi.org/10.54216/AJBOR.090203

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