Research object: economic operations with immaterial assets which are subject to the reflection in a record-keeping and financial reporting of enterprises and is a research object in an audit. Research purpose: theoretical and methodological positions and development of practical recommendations from the improvement of record-keeping and audit of immaterial assets of enterprises. Research methods: dialectical, historical system, analysis, synthesis, induction, deduction, logic and retrospective analysis, scientific abstraction graphic method. Theoretical and practical results: consist in scientific directions and development of practical recommendations from the improvement of account and audit of immaterial assets. Theoretical positions and practical results got as a result of research, it is used for the improvement of account and audit of immaterial assets on industrial enterprises. A scientific novelty consists in raising, clarification, theoretical and practical decision of complex of the problems related to the account and audit of immaterial assets of enterprises. On the basis of research basic results which make a scientific novelty are got, first: methodical recommendations are developed from the reflection in the account of rights to the use (grant in the use) of immaterial assets which determine a necessity in information about taken titles and type of license; the method of opening of information is developed about immaterial assets in the financial reporting of enterprises (in part of investments in immaterial assets), that provides the receipt by the external users of complete and reliable information about their presence and use on an enterprise; it is improved: method of account and audit of immaterial assets in the conditions of the use of computers technologies (in the softwares products of type designer, in the programs of module type), that enables operative receipt of information about this type of assets; documentary providing must be represented in Act of introduction to the economic turn of object of right of intellectual ownership in composition of immaterial assets); method of audit of immaterial assets by the selection of his objects, sources of research of information, methodical receptions which provide the complex operations analysis with this type of assets; analytical procedures for the audit of immaterial assets, that gives to conduct possibility complex analysis of their presence motion and efficiency of the use in the process of public accountant verification; subsequent development was acquired: classification of immaterial assets, directed on the improvement of their account and audit; економіко-legal interpretation of concept of immaterial assets, that takes into account features and provides the correct reflection them in an account; retrospective analysis of immaterial assets, that gives to determine possibility to the subsequent progress trend of this type of assets. Degree of introduction: research results are inculcated in practical activity of "Management of acquisition of open corporation the "House-building combine №4" - the method of determination of diminishing of utility of immaterial assets is developed; the calculation of losses is automated from diminishing of utility of immaterial assets (certificate № 143 from 23.11.2005); ат is the "5th Kievan repair service car factory" - the account of immaterial assets is improved in the program "1С: Бухгалтерия 7.7." (certificate № 216 from 26.12.2005); A state enterprise is the Allukrainian state center of standardization, метрології, certification and defence of rights for users is development of registration policy in relation to immaterial assets and calculation of diminishing of useful cost of assets in the tabular editor Excel (certificate № 06/05-882 from 28.12.2005). The union of public accountants of Ukraine accepts the offered recommendations in relation to the use of analytical procedures in the process of audit of immaterial assets (certificate № 03/06 from 06.02.2006). By Newspaper "All about the record-keeping" of research of author, that touches immaterial assets, used in a train aid on a financial account (certificate № 71 from 14.02.2006). The separate results of research found application in the educational process of the State academy of statistics, account and audit of держкомстату of Ukraine in teaching of courses "record-keeping", "Financial account", "Audit", "Organization and method of audit" (certificate № 65 from 03.02.2006). Efficiency of introduction: allows to promote authenticity of information about об"єкти of immaterial assets in accordance with the requirements of national legislation, provides the mechanism of optimum transition of subjects of menage on МСФЗ. Sphere (industry) of the use: economic activity of enterprises.
