Study Of Corporate Intellectual Capital Audit

With new knowledge-based economy developing, the intellectual capital, which plays an important role in the enterprise value, has become the most important economic resources of the enterprise. In the intellectual capital management of the enterprise, its appropriateness, efficientibility and security will directly affect the benefits of the enterprise, creation of the enterprise value and even existence of the enterprise. At the same time, some enterprises have submitted the intellectual capital as one part of the external statements to their relevant interest entities, in that the authenticity and integrity of the intellectual capital expressed in such statement also directly have an influence of interest entities on the consideration and decision of the enterprise.Audit is an important part of economic management work and with the development of economy it will play a more important role in it. The utilization of the intellectual capital and resources possessed by audit enterprises is a big problem which more and more enterprises concern, and also an important work of the enterprise management, so the intellectual capital audit is bound to be the key part of the modern audit work. Therefore, it is of practical significance to conduct a research of the intellectual capital audit, to build the intellectual capital audit theory of the enterprise, to determine the content and method of the intellectual capital audit and to guide the intellectual capital audit work of the enterprise.According to this thesis, the intellectual capital audit is aimed at a supervision and evaluation activity that the auditor adopts certain standards and audit procedures to examine the intellectual capital of the enterprise in order to promote the intellectual capital management of the enterprise, exploit potentialities of the intellectual capital and increase its utilization efficiency and benefit. On the one hand, conducting the research of the intellectual capital audit can promote the auditing practice of the intellectual capital of the enterprise to develop the intellectual capital management and help the enterprise to build the advantage in competition, and on the other hand, it can improve the construction of the audit course and lay necessary foundations for the establishment of the intellectual capital audit system.