EN
Nowadays intellectual property or modern innovative product is one of the main wealth of human society. New ideas, approaches, innovative products in the form of modern techniques and technologies are important tools which advance the society. Th e changes, modernization of society and achievements of science in the production processes give an opportunity to increase the amount of innovative products. Th is requires working out and development of methodology of accounting system and audit for the perspective of innovation activity. Th is study examines the features of accounting and auditing process of innovation activity. Th e programme of auditing process of innovation activity is performed.(original abstract)