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AUDITING INTANGIBLE ASSETS and EVALUATING FAIR Bb  Pupul  Form

AUDITING INTANGIBLE ASSETS and EVALUATING FAIR Bb Pupul Form

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always valuation Specialists so we have certain types of intangible assets again if we're in a movie industry or something like that we're going to need specialists in order to get in there and figure out what the value is with regards to these intangible assets and we want to know to what degree uh people are relying on on Specialists or who are the Specialists are and that are applying the valuation of these intangible assets we want to consider any significant management assumptions in determining the fair value as well so anytime we think about something if there's an estimate being involved and there's basically assumptions within the valuation process then that could be a place that there could be problems of course we are want to have some uh understanding of what the uh the management assumptions would be with regards to valuation we also want to consider the Integrity of change controls and security procedures for valuation models and informatio

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