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1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文無(wú)形資產(chǎn)審計(jì)研究姓名：李保偉申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：吳秋生20030522AbstraetForintangible’sparticularity，manycountriesandscholarshavedifferentrecognitionofintangible’sconcept，characteristics，extent，classification，andsoonIntangibles

2、arenonmonetarylongterma讎tscontrolledbyacertainentitydon’thavespecificCOIlformationsandtheirvalueiSuncertainIntangibleshavefourbasiccharacteristiCS：invisibilityuncertaintydurabilityandincomparabilityGoodwillandintellectua

3、lpropertyareimportantpartsofintangibles。鞭lenweresearchintointangibletheorythecorrectrecognitionofgoodwillandintellectualpropertyshouldbeabasicprecondition。GoodwilliSanunidentifiedintangibleakindofenterprise’Ssuperearning

4、abilityareflectionofenterprise’Swholevalueandaresultcausedbycomponent’SinteractionCorrespondinglynegativegoodwilliSadebtandearning—ability’Slossofpurchasedenterprise’SbadcreditandreputationIntetlectualpropertyiSintangibl

5、esembryo’Intangibles，especiallyintelligenceassets，aretheresourceofintellectualpropertyIncertainconditions，intellectualpropertyandintangiblescantransformeachotherAuditingofintangibleshasthreecharacteristicssuchascomprehen

6、siveness，complexityandhi鐾hrisk，whichisdeterminedbycharacteristicsofimangibles。Inourcountryauditingofintangibleswillhelptothedevelopmentofintangible’Smarket。totheadjustmentofindustrialstructuretotheinnovationandprogressof

7、scienceandtechnologyandtheconstructionofenterprise’ShonestycreditandreputationAuditingofintangiblesshouldabidebythebasicprinciplessuchasobjectivityfairucssandcomprehensivenessAuditingofintangibleshasaseriesofintegratedan

8、dscientificmethodsystemandproceduresAroundtheworld，thestepofintangible’SinternationalizationisspeedingupAsaWTOmembercountryAgreementOrlTraderelatedAspectsofIntellectualPropertym歐fsrequeststhatOurcountry’Sauditorsshouldco

9、rrectlydealwiththerelationshipbetweenintellectualpropertyandintangibles，shouldputemphasisontheresearchandutilizationofinteruationalrulesandtheimportanceofourcountry’SeconomysecurityUnderthedirectionofbasictheoryofauditin

10、gofintangibles，thecontentsofauditingpracticeofintangiblesareasfollows：anditingofpatentrightsandtrademarkrights，whichiscomposedmainlybytheauditingoftheiracquisition，management，externalmarket’Ssupervision，extemalinvestment

11、andtransaction；auditingofgoodwill，whichincludestheauditingofgoodwillassertions，ofgoodwillstructurecontent，ofgoodwillvaluestructureandappropriatedisclosureonthebalancesheet；auditingofbusinesssecret(includestechnologysecre

12、tandoperationseeret)whichinspectsmainlyiftherearephenomenaofsecretslcakingoutandbeingstolen，testsmanagementsystemandIntemalsupervisorysystemtopreventfromtheirlosing，investigateswhethertheentityhavetakensomemeasurestokeep

13、upconfidentialbusinessinformation’Ssuperiorityintechnologyandmarket；auditingofcomputersoftware，whichdetectswhethertheentityhaveestablishedascientitlecomputersoftwaremanagementsystem。whetherthere啪pirateeditionsinthesanlem

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