ECONOMIC AND LEGAL ESSENCE OF AUDIT OF INTELLECTUAL PROPERTY RIGHTS OBJECTS

Abstract

The article is devoted to the actual question of economic and legal essence of audit of intellectual property. The article analyzed the conceptual approaches of the scientific economic community regarding terminological certainty in the field of audit of intellectual property. The legislative rationing of the audit in general and the audit of intellectual property in particular is studied. The prerequisites for the development of the audit of intellectual property rights as a separate scientific category have been clarified. The author's definition of the term "audit of intellectual property rights" is formulated, a generalized model of its implementation is proposed. In modern conditions, scientific economic literature does not contain a clear definition of audit of intellectual property, which indicates the lack of research in this area. The establishment of prerequisites for the genesis and development of the audit as a whole is aimed at distinguishing the audit of intellectual property rights as a separate scientific category. To this aim, the formation and development of the audit of intellectual property rights as an intangible asset of an enterprise is studied, a generalized model of the stages of the audit of intellectual property rights is outlined. This article uses general scientific methods of research, such as: theoretical generalization, description, critical analysis, systematization and grouping. The article outlined the results of the study of the economic and legal essence of audit in general and audit of objects of intellectual property rights in particular. The author’s definition of the term "audit of intellectual property rights" proposed by the will help to specify the audit as an independent audit of intellectual property objects, creating conditions for a more complete study of this subject. The practical value of the article is to clarify the essence of the audit of intellectual property rights as an independent method of financial control aimed at the completeness of accounting, evaluation of intangible assets of the enterprise, institution, organization and their subsequent use.