Intangible non-current assets Flashcards by Mai Lương Nguyễn | Brainscape

Q

Key areas when testing?

A

Confirmation of ownership
Inspection of non-current assets
Valuation by third parties (chú ý cả OPEX, CAPEX)
Adequacy of depreciation rates

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Q

How about the key assertions?

A

Existence & Valuation

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