Problematics of auditing the implementation of the rights to objects of intellectual property

In these article was examined problems in hold of audit in realization of rights to intellectual property objects. Realization volume of production and services is one of main indicators what characterize business activities. Realization volume is extremely important for sale profit calculation which forms company’s financial result in highly degree. Giving distort information about company financial condition entail negative consequences as for a company management so for users of accounting (financial) reporting. With help of audit conduct it is possible timely identify internal control system defects and errors in account and financial reports.