Analytical procedures in the stages of auditing the intangible assets of the organization

In article theoretical and methodological questions of application of analytical procedures are stated during audit of intangible assets. Definition of the sequence of application of analytical procedures at each stage of conducting check is important for increase in efficiency of auditor work. Efficiency of application of analytical procedures in audit of intangible assets will depend in many respects on the correct selection of the facts, definition of structure of indicators, and the sequence of carrying out analytical work.