Content

Introduction…………………………………………………………………….3-6

Chapter 1.Theoretical and methodological aspects of the audit of intangible

assets……………………………………………………………………………..7

1.1 Aims and objectives of the audit of intangible assets……………………7-11

1.2 Information base an audit of intangible assets……………………………11-12

1.3 The concept of intangible assets and their classification………………..12-15

Chapter 2. Order an audit of intangible assets in the JSC "Bayan Sulu"….…16

2.1 Brief description of the JSC "Bayan Sulu"………………………………16-17

2.2 Analysis of the financial statements of the JSC "Bayan Sulu"…………17-30

Chapter 3. Conclusions and recommendations resulting from the audit of intangible assets of the JSC "Bayan Sulu"…………………………………….31

3.1 Results of check intangible assets accounting………………………….31-36

3.2 Auditor's Report………………………………………………………....36-38

Conclusion………………………………………………………………….….39

List of references………………………………………………………….......40

Introduction

Transition of Kazakhstan to a market economic model with a predominance of private ownership of the means of production, is the need for appropriate changes in the superstructure and relations between the state, which, in turn, include the system of accounting and auditing.

In the Address of the President of the Republic of Kazakhstan to the people "Kazakhstan-2030" emphasized that the ultimate goal is the development of our country's economic growth, the priority of economic growth "will be one of the most important today, tomorrow and for the next thirty years." An important role in achieving this information plays, the development of which will have an impact not only on economic growth, but also in the social sphere, as well as Kazakhstan's integration into the international community"

Formation of audit activities associated with the development of market relations, privatization of state property, the reform and development of different forms of ownership, including private, granting independence in business to business entities. In this regard, an increasing demand for data reliability of accounting and reporting a wide range of internal and external users of information about business enterprises in order to prevent the risk in putting their capital and control over their effective utilization.

Accounting provides the information needed to run the business, to prevent negative phenomena in the course of economic activity, to monitor the status of assets, capital and liabilities of the business entity, analysis of financial condition. During the process of reforming the system of accounting and auditing standards in the Republic of Kazakhstan formed new views on the purpose of the financial statements, changed its orientation. Financial reporting is an information base for the analysis of the financial situation of enterprises in general.

Audit is based on a system of economic information that underlies optimal management decisions.

In world practice, audit control is widely used in all areas. In our country, the independent control of providing the needs of users of financial information in the form of economic actors confirm its authenticity - it is relatively new. Due to the fact that users of economic information necessary confidence in the quality of the audit report certifying the accuracy of the statements, the work of auditors and audit firms of increasingly high requirements.

Under these conditions in our country are enacted rules (standards) of auditing, the system of quality control of professional audit and additional requirements to their training by the state.

In these circumstances, auditors should pay more attention to planning and documenting audit, definition of audit risk and materiality of possible errors, development of internal standards and audit procedures.

On the other hand, the participants in economic relations, especially small and medium businesses in a constantly and rapidly changing legal field, are often unable to track all changes to the administrative, economic and tax laws that may be the cause of imposing on them the penalty of significant financial penalties. It is therefore obvious that they often require the audit and associated services for the validation of their reporting, and for administrative, legal, tax issues of current activities.

In all countries with developed market economies, the state actively regulates auditing. It defines the mandatory audit, highlighting important for the state and society enterprise financial difficulties which could significantly affect the economy.

Important in the audit activity is to study and evaluate the financial condition and solvency of the economic entity. Conducting statutory audit of financial statements, the audit firm is required to verify its financial position and to assess solvency, arguing that a number of indicators, confirming the findings of the auditor.

Information obtained in the course of research is important for managers of the audited entity and to third parties who will use the audit report.

In an audit of financial condition necessary to identify signs of possible termination of the Company and to establish whether the subject does not become a potential bankrupt and maybe it will become to them within three months after the audit.

Analysis and audit of financial condition and solvency should be carried out also in the process of internal audit to develop tactics for experts.

With the development of market relations in the property of enterprises, a new type of funds, the distinguishing feature of which is the lack of real-natural form - intangible assets

The essence of intangible assets is as follows:

- Has no real material (physical) structure;

- Can be identified (highlighted, separated) from other property;

- Intended for use in the manufacture of products, performance of works or provision of services or for administrative needs of the organization;

- Used for a long time (more than 12 months, or within the normal operating cycle, if it exceeds 12 months);

- Able to bring economic benefits.

Recently, the property has been steadily increasing economic entities share of intangible assets. However, increases and economic interest in increasing profitability of the enterprise through the use of intangible assets. This is due to the speed and scale of technological change, the spread of information technology, active investment activity, increased competition, the desire to gain recognition in the domestic and global markets, the increasing complexity and integration of international financial markets.

The relevance of this work lies in the fact that in modern conditions to form complete information about business processes is virtually impossible without information about intangible assets. To improve the efficiency of production and economic activity of the enterprise, it is necessary to know the potential for raising the efficiency of the intangible assets.

The object of research presented the final work stands Closed Joint Fraternal brewery "Helios".

Subject of research are intangible assets used ZAO "Helios" in the production process.

The study aims to: provide practical skills development program audit of intangible assets investigated enterprise, as well as conducting audit settlements with registration audit opinion.

To achieve this objective in the work were as follows:

1. Examine the theoretical aspect, the framework and the legal framework governing the auditing of intangible assets;

2. Consider primary documents, accounting, reporting forms of intangible assets;

4. Analyze typical violations in accounting intangible assets and identify procedures to eliminate them.

5. Conduct audit calculations of intangible assets;

6. An audit conclusion.

The work consists of an introduction, conclusion, two chapters, bibliographies and literature.

In the introduction the urgency of the object, the subject of study and the purpose and objectives of the study.

In the first chapter of a program audit of intangible assets.

In the second chapter calculated the audit of intangible assets on the basis of initial data and executed audit report JSC "Helios".

In the course of the work the author has used the legal framework governing the accounting for intangible assets, teaching literature, as well as the raw data according to the task.

The main purpose of the course work is to check the rules of regulatory operations of intangible assets and accounting, operations, and the availability of the movement of intangible assets, the useful life of intangible assets actions and their depreciation, correctness of the analytic treatment of intangible assets. Also check the correctness of taxation of intangible assets, the accuracy of recognition of intangible assets in the balance sheet and its annexes, as well as the identification of typical violations recording of transactions in intangible assets and synthesis of observations identified by the audit.

The object of research will be Open Joint Stock Company "Mechanization number 2" (JSC "UM-2").