The following work focuses on audit of intangibles assets as a component part of long term assets and an important element of enterprise’s patrimony. This analysis comes to complete the informational vacuum as in “theory” as in “methodology and practice” of audit of nonmaterial assets. The main objective of this research is the investigation of the question regarding audit of nonmaterial assets and elaboration of certain proposals dealing with practical performance of audit, as well as the registration of its results.
This work enumerates also the tasks and execution stages of the audit of nonmaterial assets by appealing to the legislation and normative acts in force dealing with this field and emphasizes, at the same time, the elements of company’s internal control.