METHODOLOGICAL CONCEPT OF CONDUCTING EXTERNAL AND INTERNAL AUDIT OF INTANGIBLE ASSETS

The beginning of the twenty-first century is characterized by the entry of the economy of our country into a new stage of its development. The high rate of development of information resources has led to the formation of a new economy, global in its scale. People and the knowledge they possess, intangible assets are increasingly becoming the main resources for development. In knowledge-intensive industries, intangible assets play a special role.