浅谈无形资产审计中存在的问题及对策

Analysis of Questions and Countermeasures in Invisible Assets Audit

知识经济条件下,企业无形资产占总资产的比例越来越大。然而目前对无形资产的理论认识尚不能够像有形资产那样充分全面,因此对无形资产实施审计也需要一个认识、探讨的过程。文章分析了无形资产审计中存在的问题,并提出了相应对策。

With the development of knowledge economy, the proportion of invisible assets against assets is becoming larger and larger. However, in view that current understanding of invisible assets is not as complete as visible assets ,the implement of invisible assets audit also needs a knowing and discussing process. This article analyzes the questions and counter-measures of invisible assets audit.