Theoretical Aspects Regarding the Audit of Intellectual Capital
Author:
Nicoleta Maria IENCIU, Ph. D. Student
JEL:
M42
DOI:
Keywords:
audit, intellectual capital, audit stages, audit methods
Abstract:
The development of a conceptual framework regarding the audit of intellectual capital is a subject difficult to be developed, as far as by audit process we understand the activity of gathering information about the weakness and strengths of the intellectual capital of an entity. The purpose of the present paper is to highlights some theoretical aspects as far as the audit engagement in the field of intellectual capital is concerned. The obtained results show the main audit steps and methods which have to be followed by an economic entity in the audit process of their intellectual capital.\r\n