Resumen

SUAREZ PUPO, Jannys et al. A Conceptual View on Valuation and Audit of Intangible Assets. Cofin [online]. 2020, vol.14, n.1  Epub 14-Mayo-2020. ISSN 2073-6061.

This paper deals with intangible assets, especially intellectual capital, their historical background, and concepts. It discusses the world’s most used methods for valuating intangible assets. The results of a study of a performance audit aimed at auditing intangible assets, its objectives and procedures are presented, and some suggestions for internal control are made.

Palabras clave : intangible assets; audit; intellectual capital..

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