无形资产审计

文章重点阐述了无形资产审计内容。

The article discussed contents of auditing for invisible assets .

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。

This article analyzes the questions and counter-measures of invisible assets audit .

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

鉴于这种现状，文章随后借鉴系统论的思维方式构建了无形资产审计理论框架，以期能指导无形资产审计实践，治理我国上市公司虚假财务报告现象。

In view of the fact , the article constructs an systematic audit theory frame for intangible assets , whose aim is to help the audit practice of intangible assets , and govern the fraud financial statements .

企业无形资产战略审计越来越受到企业管理者的重视。

This paper explores the strategic significance of enterprise intangible assets auditing , general intangible assets auditing and specific strategic auditing .

论知识密集型产业无形资产的内部审计

A Study on the Internal Audit of Intangible Assets in the Knowledge-Intensive Industry

面对无形资产管理不规范，国有企业无形资产流失的现状，需要重视无形资产审计。

As a result of irregular management and the loss ," intangible assets " auditing should be attached great importance to .

知识经济时代，上市公司存在利用无形资产进行盈余管理并提供虚假财务报告的行为，所以，本文从无形资产审计的角度研究虚假财务报告的治理。

In knowledge economy era , the listed company have been using intangible asset to manipulate its earnings and providing the false financial report , therefore , this article studies the intangible assets audit in order to govern the fraud financial statements .

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。

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 .