Improving the methodology of auditing intangible assets in the ICT sector

Ishankulov , Izzatilla

Innovation science and technologiy · 2026-yil

Annotatsiya

The article presents the author’s solutions for improving the methodology of auditing intangible assets in theinformation and communication technology (ICT) sector. It is substantiated that the specific features of intangible assets— the absence of physical form, the subjectivity of valuation, and their digital nature — complicate their audit, while thetraditional approach does not fully capture the sector-specific features. A systems approach, modelling, and comparativeanalysis are used as the methodology. Four interconnected methodological solutions are developed: risk-based planning,evidence gathering and analytical procedures, the audit of accounting estimates (ISA 540), and continuous (digital) audit.The novelty lies in integrating these solutions into a coherent methodological chain and linking them with the accountingmethodology of the third chapter

Maqola ma’lumotlari
MualliflarIshankulov , Izzatilla
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar305-309
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22090934
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.22090934 · Maqolaning asl sahifasi

Kalit so‘zlar

intangible asset, audit methodology, audit risk, analytical procedures, triangulation, accounting estimates, ISA 540, continuous audit, ICT sector, audit.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIshankulov , Izzatilla (2026). IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR. Innovation science and technologiy, 2(7), 305-309. https://doi.org/10.5281/zenodo.22090934
GOST (OAK)Ishankulov , Izzatilla IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 305-309. – DOI: 10.5281/zenodo.22090934.
MLAIshankulov , Izzatilla. “IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR.” Innovation science and technologiy, 2(7), 305-309, 2026. https://doi.org/10.5281/zenodo.22090934
ChicagoIshankulov , Izzatilla. “IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR.” Innovation science and technologiy, 2(7), 305-309 (2026). https://doi.org/10.5281/zenodo.22090934
HarvardIshankulov , Izzatilla (2026) ‘IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR’, Innovation science and technologiy, 2(7), 305-309. https://doi.org/10.5281/zenodo.22090934
BibTeX
@article{ishankulovizzatilla2026,
  title = {IMPROVING THE METHODOLOGY OF AUDITING INTANGIBLE ASSETS IN THE ICT SECTOR},
  author = {Ishankulov , Izzatilla},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {305-309},
  doi = {10.5281/zenodo.22090934},
  url = {https://doi.org/10.5281/zenodo.22090934}
}

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