VErifying intangible assets

SIR FIRST OF ALL INTANGIBLE ASSETS  ARE NOT DEPRECIATED THEY ARE AMORTIZED

AS AN AUDITOR COMPLIANCE WITH as26

LIFE CAN'T BE EXCEED 10 YEARS

ASCERTAIN THAT THE PATENT HAS NOT BEEN LAPSED BY CAREFULLY EXAMINING THE RECEIPTS OF AMT. PAID ON RENEWAL INCLUDING DETAILS THEREOF

IN SHORT EXAMINE IT'S COST , VALUATION, PROPERLY AUTHORISED OR NOT, EXISTENCE & OWNERSHIP BY EXAMINING CERTIFICATES, PRESENTATION & DISCLOSURES BY EXAMINING LIST OF PATENTS & OFFICIAL DOCUMENTS ETC

IT'S BETTER TAKE WRITTEN REPRESENTATION FROM MGT.