• Identify intangible assets and goodwill and the appropriate accounting for each type.
• Recall the audit objectives and related assertions in the area of intangible assets and goodwill.
• Determine the audit objectives and related assertions in the area of intangible assets and goodwill.
• Identify basic processes, controls, and audit procedures in the intangible assets and goodwill area, and identify weaknesses and possible solutions.

• Accounting for intangible assets and goodwill
• Auditing intangible assets
• Auditing goodwill
• Risk assessment
• Common audit procedures
• Documentation

None.