Braziliy N. Accounting and audit of intangible assets (in imitation of enterprises of food

Economic activity, associated with using of intangible assets amounting to resource potential of food industry enterprises. Theoretical and methodical substantiation of regulations, and also development of practical recommendations, directed on improvement of intangible assets accounting and audit methods and determination of most essential aspects of its organization on domestic food industry enterprises. Methods: induction and deduction, theoretical generalization and comparison, historical and logical. It was substantiated and offered decision concerning improvement of accounting and audit of intangible assets, which consist in specification of essence of this discount category, separation its constituents, development of primary documents forms from intangible assets objects accounting and specification of its documents circulation order. It was offered methods of separate operations with intangible assets accounting. It was improved organization and methods of intangible assets audit realization,developed auditors work documentation for its verification. It was allotted the suggestions concerning realization of intangible assets audit in conditions of using computer technologies. Enterprises of food industry of Ukraine, educational process.